A system which merges clinical and financial data, patient-by-patient, in a hospital. The diagnosis and procedure data are standardized by use of the International Classification of Diseases, 9th Revision, Clinical Modification (ICD-9-CM), while the financial data are standardized by use of the International Classification of Clinical Services (ICCS). The system is intended to facilitate data display for the individual hospital and also to permit valid comparisons among institutions and services through reference to the database maintained by the Commission on Professional and Hospital Activities (CPHA). CQMS is a joint venture between CPHA and Arthur Andersen & Company.