With human as the orientation, with cost control as the characteristic and with improving the benefits and efficiency of internal operation and management of hospitals as the goal.

 A design concept of combination of computing and management.

 Work out rational and effective cost objectives and methods of cost accumulation and allocation, accomplish various basic work of cost accounting of hospitals.

 Establish and improve a full set of cost accounting process systems.

 Work out the model for the analysis and decision of medical costs

 A performance conception of combination of software engineering and management consultation

 Perfectly integrate with HIS and financial system to automatically generate the information demanded.