scope:

Purpose 

The purpose of the MEPRS is to provide a uniform system of healthcare managerial accounting for the MHS. MEPRS provides detailed uniform performance indicators, common expense classification by work center/cost center, uniform reporting of personnel utilization data by work centers, and a labor cost assignment methodology. 

The MEPRS methodology provides consistent performance data to managers responsible for healthcare delivery in support of dual Warfighter Support Operations and integrated tri-Service healthcare missions. 

MEPRS defines a set of functional work centers/cost centers, applies a uniform performance measurement system, prescribes a cost assignment methodology, and obtains reported information in standard formats for fixed MTF and dental treatment facilities (DTF). Resource and performance data must reflect the resources used in delivering healthcare services and also comply with MEPRS functional work/cost center requirements. Data must be complete, accurate, and timely, and in sufficient detail to permit review and audit by management.