Our University of Utah Health Care system was recently ranked No. 1 in Vizient’s 2016 Quality and Accountability Study Rankings. One critical contribution to this success was an innovative cost/outcome accounting system called Value Driven Outcomes (VDO). Created by Vivian S. Lee, MD, PhD, MBA, senior vice president, dean of the school of medicine and the CEO of the University of Utah Health Care System, VDO captures the true costs of healthcare across the entire enterprise and connects them to patient outcomes, supporting growth through the value equation: Value = (Quality + Service) / Cost.