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 indicated that West Valley Regional Hospital was loss according to total of fixed cost that US dollar minus fifty thousand. In addition, the cost will be increase continually in the future as expect. 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, in first step the owner's should have to check and explore that what dose it make the cost increase?