As parts of the Patient Protection and Affordable Care Act begin to roll out, it's important for healthcare providers to understand that healthcare in the United States is becoming increasingly driven by performance. I've said this before in previous blog posts, but it's something that needs to be overstated. Although giving out both incentives and penalties for the quality of care that institutions provide is still a relatively new cost model; this is our future and healthcare organizations must be prepared for this new reality - which I'm sure most of you reading this agree you already are (at least, I hope!). How exactly will healthcare organizations be able to estimate the cost of care based on the value they deliver versus the quantity they provide? This is one of the most pressing questions boggling the minds of many healthcare executives, particularly those who work in the finance and accounting departments of these organizations.