Summary

Description

VA's Managerial Cost Accounting System is the designated Managerial Cost Accounting (MCA) System of the Department of Veterans Affairs. This system is the Department's only means of complying with Public Laws (e.g., PL 101-576 - the Chief Financial Officers Act of 1990) that mandate the use of a MCA system that can assign costs to the product level. DSS cost data is used at all levels of the VA for important functions, such as cost recovery (billing), budgeting and resource allocation. Additionally, the system contains a rich repository of clinical information which is used to promote a more proactive approach to the care of high risk (i.e., diabetes and acute coronary patients) and high cost patients. The data in MCA is also used to calculate and measure the productivity of physicians and other care providers. This VA information system used to be named the Decision Support System (DSS).