Abstract: A computer system and method for use by a health care provider engaged in furnishing services to patients includes a pre-assessment component and a rate monitor. In pre-assessment, a specified characteristic of an incoming patient, such as clinical picture, diagnosis related group, or physician information, is compared with characteristics of previous patients. Previous patients matching the incoming patient in regard to the specified characteristic are selected for a group. Information pertaining to the patients of the group is then used to estimate the health care resources needed to treat the incoming patient. Pre-assessment further includes development of a reimbursement methodology and a budget for the incoming patient. The rate monitor maintains a database of the resources actually used in providing health care services to respective patients of the provider. The database can be accessed to provide real time data for use in adjusting or re-allocating resources subsequently furnished to patients.