Human Resource Costs Research Articles

Multi-attention representation network partial domain adaptation for COVID-19 diagnosis

The outbreak of COVID-19 threatens the safety of all human beings. Rapid and accurate diagnosis of patients is the effective way to prevent the rapid spread of COVID-19. The current computer-aided diagnosis of COVID-19 requires extensive labeled data for training, and this undoubtedly increases human and material resources costs. Domain adaptation (DA), an existing promising approach, can transfer knowledge from rich labeled pneumonia datasets for COVID-19 diagnosis and classification. However, due to the differences in feature distribution and task semantic between pneumonia and COVID-19, negative transfer may reduce the performance in diagnosis COVID-19 and pneumonia. Furthermore, the training data is usually mixed with many noise samples in practice, and this also poses new challenges for domain adaptation. As a kind of domain adaptation, partial domain adaptation (PDA) can well avoid outlier samples in the source domain and achieve good classification performance in the target domain. However, the existing PDA methods all learn a single feature representation; this can only learn local information about the inputs and ignore other important information in the samples. Therefore multi-attention representation network partial domain adaptation (MARPDA) is proposed in this paper to overcome the above shortcomings of PDA. In MARPDA, we construct the multiple representation networks with attention to acquire the image representation and effectively learn knowledge from different feature spaces. We design the sample-weighted strategy to achieve partial data transfer and address the negative transfer of noise data during training. MARPDA adapts to complex application scenarios and learns fine-grained features of the image from multiple representations. We apply the model to classify pneumonia and COVID-19 respectively, and evaluate it in qualitative and quantitative manners. The experimental results show that our classification accuracy is higher than that of the existing state-of-the-art methods. The stability and reliability of the proposed method are validated by the confusion matrix and the performance curves experiments. In summary, our method has better performance for diagnosis COVID-19 compared to the existing state-of-the-art methods.

RESEARCH ON THE OPTIMIZED MANAGEMENT SCHEME OF A HUNAN CATERING SERVICE CO., LTD

Taking a school canteen outsourcing company as the research object, its current situation and existing problems are analyzed. The optimization modeling and quantitative analysis are used to optimize the human resource management of the company. According to the business responsibilities of the company, it is divided into service department, management department and work-study department. An integer programming model is established minimize the cost of human resources based on the existing personnel structure, quantity and development needs of the three types of departments. The optimal solution of the optimization model is obtained by combining with the survey data and MATLAB software, and the optimal allocation of current human resources is given. With the future development of the school, the human resource demand of the company is predicted. Finally, the management scheme and suggestions are provided. Evidence that the scheme provided in this paper can effectively optimize the company's human resources allocation, improve the management level, and also provide a new management idea for the company's profit promotion.

Avaliação de custos para implementação de uma central de misturas intravenosas em um hospital da fronteira sudoeste do Brasil

Objective: The objective of this study was to evaluate the cost for the implementation of an intravenous medication mixing center (CMI) in a philanthropic hospital on the southwestern border of Brazil. Methods: A survey of the costs of equipment, furniture, utensils and human resources required by the current legislation for the implementation of the CMI was carried out. In addition, an analysis of prescriptions was performed from hospitalized patients in Adult (UTI-AD) and Neonatal (UTI-NEO) Intensive Care Units (July to December/2020) who used injectable drugs. The costs of those medication and of losses for leftover medication were estimated. Seven drugs/mixtures were then selected as a proposal to carry out a pilot test for the implementation of the CMI. Results: The costs involving the physical area, furniture, equipment and materials were estimated at US$ 10,446.52. It is also estimated that it would be necessary to employ at least 2 pharmacists, 4 pharmacy assistants and 2 more students, with monthly costs calculated around US$ 2,267.80, excluding labor charges. The estimated total cost of intravenous drugs, solutions and materials to meet medical prescriptions for the 169 patients included in the study was US$ 24,748.13. Considering that the hospital does not have a CMI to centralize the preparation of unit doses of injectable drugs, a total loss of medication leftovers was estimated at approximately US$ 7,764.64. For pilot testing, the following preparations were suggested: omeprazole, heparin, midazolam and insulin (UTI-AD), electrolyte solutions, ampicillin and gentamicin (UTI-NEO). Conclusion: Although the implementation of a CMI requires significant resources, it would provide greater patient safety and an estimated savings of 31.4% with injectable drugs costs.

Construction of the Enterprise Human Resource Quality Evaluation System Based on the WICS Leadership Model

With the advancement of society and economy, the market competition among various businesses has become increasingly fierce. Nowadays, if businesses want to grow in the face of adversity, they must move forward boldly and make use of abundant human resources to fuel their growth. Human resource management is becoming increasingly important. As a result, this paper develops an enterprise human resource quality assessment system based on the WICS leadership model. The differences between the WICS model and the traditional management model are first compared in this paper. The requirements of the WICS model in human resource management are then described. Furthermore, this paper proposes a human resource evaluation algorithm that combines data-driven and WICS models to address the current human resource cost evaluation algorithm's low accuracy and poor effect. The simulation results show that the proposed algorithm can reflect changing human resource cost characteristics, improve human resource cost evaluation results, and obtain better results than other human resource cost evaluation models and has a wide range of applications.

Costing of services under National Tuberculosis Elimination Program at public health facilities of northern India

BackgroundCosting of resources helps to measure financial implications and effective utilization of resources of national programs. As there is limited evidence about cost per service, current study was done to assess the cost of services under National Tuberculosis Elimination Program (NTEP) at Community Health Centres (CHCs) and Primary Health Centres (PHCs) of northern state of India. Material and methodsCross-sectional study carried out in two districts and from each district eight CHCs and PHCs were randomly selected. ResultsMean annual cost of providing NTEP services at CHCs and PHCs were US$5243.1 (95%CI: 3008.0–7225.4) and US$1031.9 (95%CI: 669.1–1447.1) respectively. Across both centres human resource contributes to the most (CHC: 72.9%; PHC: 85.9%). One way sensitivity analysis was carried out for all health facilities and observed that human resource cost influences most cost per treated case by providing services under NTEP. Although relatively very less but cost of drugs also influences cost per treatment. ConclusionCost of delivering services was high for CHCs as compared to PHCs. At both types of health facilities, human resource contributes the most to cost of delivering services under the program.

A Collaborative Filtering Method for Operation Maintenance Behavior in Power Monitoring Systems

As an important part of power infrastructure, a power monitoring system provides real-time data acquisition, state detection, and remote control of power equipment for the power grid and can deal with sudden anomalies in time. The operation and maintenance of the power monitoring system are very important to ensure the stable operation of power grid. The current mainstream remote operation and maintenance mode has internal threats such as misoperation of operation and maintenance personnel or malicious damage caused by attackers stealing operation and maintenance authority. Meanwhile, the existing operation and maintenance audit has the problems of high human resource cost and limited supervision of operation and maintenance personnel. To solve this problem, this paper proposes a collaborative filtering method for operation and maintenance behavior of power monitoring system called CFomb. Exploiting a keyword matching algorithm, CFomb determines the power resources accessed by operation and maintenance users from multiple operation instructions and extracts operation and maintenance behaviors. Referring to the collaborative filtering idea, the feature matrix decomposition scheme is introduced to train the access probability model based on the historical normal behavior of multiple operation and maintenance users, which provides a basis for real-time prediction of the access behavior probability of target operation and maintenance users. The OTSU binarization technique is used to determine the probability threshold of abnormal operation and maintenance behaviors, identify abnormal behaviors through threshold comparison, and send real-time alarms to operation and maintenance audit. The simulation experiment results show that the method in this paper can effectively identify the abnormal behavior of operation and maintenance users, reduce the overhead of manual audit, and help improve the power monitoring system’s ability to respond to internal threats of operation and maintenance.

A comparative study of modeling and solution approaches for the multi-mode resource-constrained discrete time–cost trade-off problem: Case study of an ERP implementation project

Most knowledge-intensive industries, especially companies developing software engineering projects such as Enterprise Resource Planning (ERP) implementation projects, generally necessitate finding the optimal trade-off between the project duration and total usage cost of the renewable resource costs (e.g., human resource expertise costs). Therefore, the MRC-DTCTP, which integrates classical multi-mode resource-constrained project scheduling (MRCPSP) and discrete time–cost trade-off problems (DTCTP), can be seen as a more applicable problem since it better reflects the objectives and requirements of today’s real-life software project applications. The MRC-DTCTP is a much more complex variant of the MRCPSP since it aims to minimize total direct/indirect costs of the resources simultaneously under a pre-specified project deadline. Based on this motivation, a new explicit integer-linear programming (ILP) model of the MRC-DTCTP was first developed based on the implicit non-linear programming model of Wuliang and Chengen (2009). Due to its NP-hard nature, we also proposed a constraint programming (CP) model that includes several search strategies to solve large-sized problem instances within reasonable computation time. In addition, a genetic algorithm (GA) approach in combination with a Modified Serial Schedule Generation scheme (SSGS) is implemented to make further comparisons on several benchmark instances, which are generated based on the existing MRCPSP data sets taken from the project scheduling problem library (PSPLIB) by considering additional problem characteristics. A comprehensive experimental study has shown that the proposed CP model and GA approach can provide superior results in shorter run times for large-sized benchmark instances. Finally, an international Enterprise Resource Planning (ERP) Software Company’s real-life application is presented. The ERP projects generally necessitate finding the optimal trade-off between project makespan and human resource costs, making the MRC-DTCTP much more difficult than classical MRCPSPs & DTCTPs. For further analysis, time–cost trade-off curves under different human resource availabilities and project deadlines are drawn to provide managerial insights to ERP project managers.

Digitalization of the clinical exam in Covid-19 pandemic: Karaganda Medical University’s experience

Nowadays, Medical education in the Covid-19 pandemic poses a new challenge to explore approaches for delivering quality distance education, especially in the clinical competence assessments. Assessments of clinical competence approaches to conducting an exam, implementation of a new innovative strategy to the assessment procedure, minimize costs, and efficiency in using existing digital resources, have been revised. The study aimed to compare paper and electronic checklists used in Objective Structured Clinical Exams and assessors' self-perception of electronic checklists and technologies. Material and methods: The authors compared three types of checklists (paper, bubble, and electronic checklists) according to the following criteria: ease of use, registration, and authentication of examinees and examiners, processing of exam results, and cost benefits. Results: In the course of analysis, three versions of checklists were compared, thus identifying the advantages and disadvantages of each one, including the assessors' attitude to new technologies. Despite the high cost of the tablets compared to paper checklists, the use of tablets at OSCE had many advantages, and assessors mentioned that number of errors significantly dropped. Conclusion: Thus, digitalization of the assessment procedure helped streamline the exam process, securing evaluation data, and speeding up information processing, which significantly minimized the cost of human resources.

Association between densities of adult and immature stages of Aedes aegypti mosquitoes in space and time: implications for vector surveillance

BackgroundMosquito control is currently the main tool available to contain the spread of several arboviruses in Brazil. We have evaluated the association between entomological surveys of female adult Aedes aegypti and the Breteau index (BI) in space and time in a hyperendemic area, and compared the human resources costs required to measure each of these indicators.MethodsEntomological surveys were conducted between 2016 and 2019 in Vila Toninho, a neighborhood in the city of São José do Rio Preto, Brazil. Monthly records of collected mosquito specimens were made and then grouped by season.ResultsOur findings showed that adult and immature mosquitoes are more related in time than in space, possibly due to differences in their habitats or in climate variables. Bayesian temporal modeling revealed that an increase in 1 standard deviation in the BI was associated with a 27% increase in the number of adult female mosquitoes when adjusted for climatic conditions. The cost of entomological surveys of adult mosquitoes was found to be 83% lower than the cost of determining the BI when covering the same geographic area.ConclusionsFor fine-scale assessments, a simple measure of adult Ae. aegypti abundance may be more realistic than aquatic indicators, but the adult indices are not necessarily the only reliable measure. Surveying adult female mosquitoes has significant potential for optimizing vector control strategies because, unlike the BI, this tool provides an effective indicator for micro-areas within an urban region. It should be noted that the results of the present study may be due to specific features of of the study area, and future studies should analyze whether the patterns found in the study neighborhood are also found in other regions.Graphical

Business Process Management Implementation to Increase Revenue PT. XYZ Using Balanced Scorecard Measurement Tool

PT. XYZ has three subsidiaries, which run Digital Business, and the other one of another company that handles the field of human resource development. In running its business PT. XYZ gets the biggest revenue from PT. A. In 2011 there was a change in regulations from the Government of Indonesia at the Ministry of Communications. This change made it difficult for PT XYZ to achieve Annual Income, the decline in Revenue experienced made PT. XYZ must find a solution with several approaches. The researcher provides input with the BPM (Business Process Management) method approach, for PT. XYZ and all subsidiaries under it. The purpose of this research is to help PT XYZ formulate the best performance based on KPI (Key Performance Indicator) for all HR (Human Resources) in pursuing Revenue Targets, as well as reducing the cost of Human Resources. The Balanced Scorecard measurement method was chosen to determine the constraints in each unit of three subsidiaries of PT XYZ because there are so many employees working in the same field. The results of this paper, with the Balanced Score Card Method, create performance development in the three subsidiaries of PT XYZ and can find out the similarities in the KPIs in the work process in the IT division of the three subsidiaries under it. Functional changes in everyone who works at PT. XYZ is expected to be able to provide support to three subsidiaries of PT. XYZ. So that the Revenue Target in the following year can be achieved.

The place of mediation in the system of alternative ways of resolving individual labor disputes

The article considers mediation as one of the alternative ways to resolve individual labor disputes, analyzes the views of scientists, current legislation in this area, on the basis of which certain conclusions are made. The importance of implementing mediation procedures in labor law was emphasized, as it will be an effective mechanism for reconciling the parties in labor law with minimal costs of financial, time and human resources. The advantages of introducing mediation among alternative ways of resolving labor disputes, which is quite developed in international practice today, are mentioned. Because mediation is one of the fastest and relatively inexpensive ways to resolve disputes, which is conducted through negotiations and used only by mutual consent of the parties to the dispute, the main purpose of which is different from other ways of resolving disputes - maximum autonomy, confidentiality and voluntariness. The conflict does not come from the mediator (or the judge or arbitrator, as in the usual dispute resolution procedures), but from the parties to the conflict, who determine what methods, deadlines, conditions for resolving the conflict will be reached and set out in the agreement of the parties to mediation. It is concluded that the adoption of the Law of Ukraine "On Mediation", amendments to a number of domestic codes, which provide for the possibility of using mediation in resolving a wide range of disputes, is a step in the right direction. At the same time, it was stated that there are no provisions on mediation in the current Labor Code of Ukraine. It is noted that its provision in the Draft is the right decision, as this alternative way of resolving the dispute will help relieve the courts of a significant number of cases arising from employment, will help resolve conflicts (disputes) over the protection of labor rights.

Analysis on Human Resources Management and Cost Reduction and Efficiency Increase of Public Transport Enterprises

Analysis on Human Resources Management and Cost Reduction and Efficiency Increase of Public Transport Enterprises

Applying Deep Learning to Construct a Defect Detection System for Ceramic Substrates

Under the emerging topic of machine vision technology replacing manual examination, automatic optical inspection (AOI) technology has been adopted for the detection of defects in semi-finished/finished products and is widely used for the defect detection of printed circuit boards (PCB) in electronic industries where surface mount technology (SMT) is applied. In order to convert images from gray-scale to binary in the PCB process, a strict threshold value was set for AOI to prevent ‘escapes’, but this can lead to serious false alarm because of unwanted noises. Therefore, they tend to set up a Noise-Removal procedure after AOI, which increases the computational cost. By applying deep learning to circuit images of the ceramic substrates in AOI, this paper aimed to construct an automatic defect detection system that could also identify the categories as well as the locations of defects. This study proposed and evaluated three models with integrated structures: ResNeXt+YOLO v3, Inception v3+YOLO v3, and YOLO v3. The outcomes indicate that the defect detection system built on ResNeXt+YOLO v3 could most effectively detect standard images that had been misidentified as defects by AOI, categorize genuine defects, and find their location. The proposed method could not only increase the inspection accuracy to 99.2%, but also help decrease the cost of human resources generated by manual re-examination.

POS-652 THE DIRECT COST OF DIALYSIS IN SRI LANKA

Sri Lanka is a welfare country providing all healthcare facilities free of charge including dialysis. We assessed the direct cost of dialysis (haemodialysis-HD, continuous ambulatory peritoneal dialysis-CAPD and automated peritoneal dialysis-APD) in different settings of the country. For the government sector the consumables required for HD, CAPD and APD is uniform throughout all government institutions. We enlisted the consumables required for all dialysis types and obtained the cost from State Pharmaceutical Cooperation (SPC) and State Pharmaceutical Manufacturing Cooperation (SPMC). Calculation of machinery, water, electricity, building and human resource cost for HD in government institutions is shown in Table 01. For CAPD and APD as these are home based treatment modalities the contribution of human resources, electricity, water and building cost for government institutions is negligible. National Hospital Kandy (NHK) is the only government institution that carries out session by session (per cycle) payment scheme (which is also incurred by government) for HD. The payment for a HD session is LKR 3,750/=, which includes Dializer 1.5, Blood line and transducer, Bicarbonate 1A 5L, Bicarbonate 1B 10L, Fistula Needle 16G, disinfectants and HD machine cost. The charges for HD in the private sector was obtained from the 5 private sector hospitals and the mean value was obtained per session. However this does not include the labour cost part. Peritoneal dialysis is currently not carried out in private sector. For the government sector the consumables required for A digital treatment data management system exists only for APD. The costing for the initiation of HD, CAPD and APD was excluded. The LKR values for the final costs are converted to US$ considering exchange rate as 1US$=203.00 LKR.View Large Image Figure ViewerDownload Hi-res image Download (PPT) Results attached (Tables 2 to 7) In Sri Lanka HD is the most expensive dialysis method for government institutions while APD is the cheapest. Per cycle payment method is the cheapest among HD costs. The requirement for a health center in institutions contribute for the high HD cost.

Cost analysis of treating cardiovascular diseases in a super-specialty hospital.

Cardiovascular care is expensive; hence, economic evaluation is required to estimate resources being consumed and to ensure their optimal utilization. There is dearth of data regarding cost analysis of treating various diseases including cardiac diseases from developing countries. The study aimed to analyze resource consumption in treating cardio-vascular disease patients in a super-specialty hospital. An observational and descriptive study was carried out from April 2017 to June 2018 in the Department of Cardiology, Cardio-Thoracic (CT) Centre of All India Institute of Medical Sciences, New Delhi, India. As per World Health Organization, common cardiovascular diseases i.e. Coronary Artery Disease (CAD), Rheumatic Heart Disease (RHD), Cardiomyopathy, Congenital heart diseases, Cardiac Arrhythmias etc. were considered for cost analysis. Medical records of 100 admitted patients (Ward & Cardiac Care Unit) of cardiovascular diseases were studied till discharge and number of patient records for a particular CVD was identified using prevalence-based ratio of admitted CVD patient data. Traditional Costing and Time Driven Activity Based Costing (TDABC) methods were used for cost computation. Per bed per day cost incurred by the hospital for admitted patients in Cardiac Care Unit, adult and pediatric cardiology ward was calculated to be Indian Rupee (INR) 28,144 (US$ 434), INR 22,210 (US$ 342) and INR 18,774 (US$ 289), respectively. Inpatient cost constituted almost 70% of the total cost and equipment cost accounted for more than 50% of the inpatient cost followed by human resource cost (28%). Per patient cost of treating any CVD was computed to be INR 2,47,822 (US $ 3842). Cost of treating Rheumatic Heart Disease was the highest among all CVDs followed by Cardiomyopathy and other CVDs. Cost of treating cardiovascular diseases in India is less than what has been reported in developed countries. Findings of this study would aid policy makers considering recent radical changes and massive policy reforms ushered in by the Government of India in healthcare delivery.

Factors influencing perimenopausal syndrome in clinical nurses: a qualitative study.

The quality of life of women is seriously affected by perimenopausal symptoms and related diseases. The work of female clinical nurses is often stressful and job burnout is not uncommon. Under such conditions, perimenopausal syndrome can be easily induced or aggravated. The health of nurses is positively correlated with nursing quality, residents' health, patients' quality of life and human resource cost in health care institutions. The physical and mental health of perimenopausal nurses is an important issue worth paying attention to. Clinical nurses were selected from tertiary and secondary hospitals in Chongqing province by purposive sampling from September to November 2020. Front-line nurses diagnosed with perimenopausal syndrome were recruited from different clinical departments and interviewed using a semi-structured method. The interview results were processed using thematic analysis. Finally, 16 nurses were included in the present study. Analysis of the interview transcriptions identified four themes: patient factors, work environment factors, personal factors, and family social support factors. The themes influencing perimenopausal syndrome in clinical nurses include aspects of patient factors, working environment factors, personal factors, and family social support factors. Our findings provide an important reference for policy makers to develop management programs that benefit nurses and ensure the safety of patients.

Cost analysis of pediatric cataract surgery in a tertiary eye care hospital in Western India.

Purpose:To assess the cost of pediatric cataract surgery in a tertiary eye care hospital from a provider’s perspective.Methods:Retrospective review of direct costs incurred for pediatric cataract surgery for the financial year April 1, 2018, to March 31, 2019. The cost analysis was done by standard costing methods. The fixed cost included the cost of land, buildings, construction, maintenance, personnel, operation theater (OT), and Out patient department (OPD) equipment. The variable cost included the cost of consumables used during surgery. The indirect costs were not considered.Results:The per-patient fixed facility cost was INR 1.52 ($0.02), maintenance cost was INR 39.06 ($0.55), OPD equipment and consultation were INR 19.64 ($0.28), OT equipment was INR 467.95 ($6.61), the cost for personnel was INR 5,300.33 ($74.92), and the cost of consumables varied between INR 16,418 ($314.44) and INR 22,313 ($397.76), with the choice of intraocular lenses (IOL) being the main determining factor. The net average cost for a pediatric cataract surgery varied between INR 22,246.50 ($ 314.44) and INR 28,141.50 ($ 397.76).Conclusion:Pediatric cataract surgeries are cost-intensive. High-volume surgeries and an increase in the number of patients in OPD reduce the fixed facility cost. But there is an overall increase in human resource (HR) and consumable cost owing to economic and technological reforms. However, the impact of operating a child, thereby, increasing his/her blindness-free years probably outweighs the cost and justifies it. High patient inflow, increased number of surgeries, and bulk purchase of consumables help in decreasing the cost.

Is it Effective and Cost-saving to Send all Tonsillectomy Specimens for Histopathological Examinations?

Introduction:The present study aimed to investigate the necessity or unnecessity of sending all tonsillectomy specimens for pathological examinations in Shiraz, Iran; moreover, it examined malignancies, cost-saving, causes, and the ways to prevent sending all specimens.Materials and Methods:In the first retrospective phase of the study, a checklist was used to gather demographic, clinical, and cost information of 18,437 tonsillectomy specimens during 2004-2018 in Shiraz, Iran. In order to estimate the cost of each pathology specimen, the cost components, including human resources costs and consumables, were collected in the private and public sectors separately and divided by the number of cases performed. Finally, the financial burden resulting from these services (in the study centers) was calculated by multiplying each item's cost by the total number of these services.Results:Out of the total 18,437 histopathology specimens examined, only 118 (0.64%) samples were identified with unusual diagnoses, of which 66 (56%) cases had malignant tumors, and the remaining 52 (44%) samples included benign tumors (n=41), infections (n=2), and other problems (n=9). The second phase results also indicated that according to the ear, nose, and throat experts, the rules and regulations governing the country's health system and the suspicion of tumors were the main reasons for sending tonsil specimens for pathological examinations. Generally, the annual cost-saving rates in the studied public and private centers were $87,919 and $179,530 purchasing power parity, respectively. Conclusions:According to the results, sending tonsillectomy specimens should only be limited to nonroutine ones for economic-clinical reasons.

The Utility of Universal Newborn Eye Screening: A Review.

Universal newborn eye screening can identify ocular abnormalities early and help mitigate long-term visual impairment. Traditional neonatal and infant eye screening is administered by neonatologists and pediatricians using the red reflex test. If this test identifies an ocular abnormality, then the patient is examined by an ophthalmologist. Notably, the red reflex test may be unable to detect amblyogenic posterior segment pathology. Recent studies using fundus imaging and telemedicine show reduced cost of human resources and increased sensitivity compared with traditional approaches. In this review, the authors discuss universal newborn eye screening pilot programs with regard to disease prevalence, referral-warranted disease, and cost-effectiveness. [Ophthalmic Surg Lasers Imaging Retina. 2021;52:S6-S16.].

The Effect of Strategy Alliance Mechanism on the Operating Performance of Accounting Firms

ABSTRACT Based on the viewpoint of strategy alliance, this paper discusses whether the implementation of this alliance has a positive impact on the accounting firm’s operating efficiency. The empirical results are as follows: 1. The operating efficiency after implementing a strategy alliance is higher than the operating efficiency before implementing a strategy alliance. 2. As for the improvement and benefit of resource utilization, the output item that should be increased most for the accounting firm itself and the overall strategy alliance system is the number of business engagements; advertising expenses are needed to be slightly reduced in terms of input items. 3. Whether the strategic alliance is implemented or not, the largest proportion of performance contribution of the accounting firm and the overall strategy alliance system output items is both the operating profits for accounting firms on a standalone basis and the strategic alliance. The largest contribution to performance is from the annual wages, and the input from the cost of human resources will help improve the performance of the accounting firm and the whole strategy alliance system. Finally, the strategy alliance can bring the accounting firm better performance and increase the opportunities to develop more market sources.