Today's health care climate is driving the need for hospital to reorganize operations as efficiently as possible to ensure it's economic viability. Along with the imperative to decrease costs came changing expectations of the public in adequate and effective heath care. The impact of human resources utilization under the implementation of National Labor Law has been increased. In order to improve the nursing care quality and control the cost that the innovative strategies planning is needed. Two projects have been designed as follows: enhancement of nursing practice and reengineering nursing manpower. In terms of the enhancement of mursing practice includes the training of ancillary personnel, provision the holistic patient care and development of the clinical nurse specialist system with the collaborative practice in health care: while the reengineering nursing manpower includes revision of the qualification of new staffs, cross training progam for the staff nurses, reallocation of nursing personnel depends on the demanding of patient care and contract with outside manpower agency, to provide ancillary personnel in outpatient department. The participative approach to this changing process will provide staff empowerment and inprove the quality of care, furthermore to enhance the performance of the organization.