Leading healthcare provider organizations are working to reengineer care and administrative processes to reduce harm (improve safety) and improve quality of care. And when used as strategic tools, electronic health records (EHR) make more data available to measure, compare, and benchmark improvement efforts. With increased accountability for care, and increased IT support, these costing approaches are inadequate. Decision makers require better data in a format that follows how care improvement efforts are managed -- at the care process level. So to adapt to a future that requires effective and meaningful use of EHRs as well as increased accountability for safety, quality, and cost, financial leaders must rethink how their organizations perform reporting and costing. HFMA is embarking on a project to help financial leaders do just that.