Regarding to above results found that the fixed cost for the nursing care activity in the past 14 months has showed $-50,000 on the record which indicate that this West Valley Regional Hospital was loss as the total of fixed cost is us dollar minus fifty thousand. In addition, the cost will be increase continually. referring from comparison between 1,700 hours of nursing care on September, 2008 ($69,500) and March, 2009 ($10,522) that was increased approximate $35,520. In my opinion, the hospital owner should improve accounting of management to gain benefits and decrease cost. Especially, the cost is not necessary on work. Therefore, the owner's have to check and find that what dose it make the cost increase accordingly?