目的：運用統計管制圖技術與資訊模組的建立，協助解決枯燥乏味耗工又耗時的主觀認定資料異常的報表分析。本研究將探討：(1)異常科目的判定模組與報表的輸出；(2)彙整及繪圖模組之製表輸出；(3)模擬分析系統建置之成效評估。方法：雲端下載各部門財務資料，(1)於Excel完成管制圖模組的建立：5個簡易操作的步驟，以節省人工且準確判定資料的異常。製作彙總財務報表、部門間損益比較、及排名的泡泡圖，成為一具極易推廣與應用的時間序列資料管制圖分析系統。(2)利用系統動態模擬評估其成果與成效：建構因果關係示意圖及系統動態模擬模型；參數的設定，係以動作研究的時間耗用，比較傳統與本系統之差別，模擬100週檢視其成本效益。結果：結果顯示，(1)十分簡易完成異常科目的判定與報表的輸出；(2)資訊模組彙整及繪圖繪製泡泡圖之比較損益的報表輸出；(3)系統動態模擬人工執行2,575件指標，需耗3人來完成平日異常之挑選與分析，本模組只需20分鐘（含資料的整理與貼附）即可製作出報表及圖示，且不需任何人為主觀的判斷，即便是基層書記，也可以簡易迅速完成此項常規作業。本系統每月可創造170多萬元的費用節省（即人力節省與指標管理帶來的費用節省等效益）。結論：建議設計一般員工甚為熟悉的Excel資訊模組，協助醫院每月挑出數以萬計部門財務報表的會計科目異常，然後再繪製每月部門財務科目異常(|Z|＞2.0)彙總圖，提供部門主管檢討改善，作為醫院管理提昇效能之參考。未來可以在雲端主機下設計程式來執行本系統，也可以類推至其它管理指標，提供內容指標資料分析與異常偵測的變革參考。

Objective: To develop an information module to reduce tedious and subjective detection with the naked eyes by (1) monitoring abnormal financial accounts, (2) summarizing monthly financial reports, and (3)simulating cost-effectiveness by using the system dynamic method. Methods: By downloading financial data from the hospital’s mainframe computer server and importing it to MS Excel, we used the authors-designed information module to report abnormal financial accounts for each hospital department. A bubble chart comparing net incomes of departments was shown by Z-scores generated by the studied control chart module. A simulation was conducted with diagrams of cause-effect and the equation model to investigate the cost-effectiveness and efficacy of this research. Time and motion studies of each procedure were calculated along with a 100-week simulation. Results: (1) It was easy and fast to simultaneously monitor abnormal accounts in the bulk of financial reports from many departments. (2) A bubble chart and comparative income statements were quickly plotted and generated with the studied information module. (3) It took just 20 minutes to finish financial reports and detect workloads that usually needed 3 people to complete monthly or daily routines in the hospital. Without any subjective judgment, even a low level clerk can easily complete the job as we designed in this study and create around US $45,000 value per month through manpower reduction, cost saving, and other associated economic contributions to a hospital. Conclusions: We suggest that employees who are familiar with MS Excel generate summarized monthly financial reports and screen out abnormal accounts with the criterion of |Z|＞2.0 from thousands to millions of collection items in a hospital. The application of control charts for monitoring financial reports is recommended to hospital managers to make improvements and be cost-effective.