In the activity cooperating with the pharmaceutical industry and various healthcare support industries, the hospital management system is dilemma; whether following the missionary hospital pattern, or the profit-seeking system. In this case, this causes a relative difficulty to manage if the hospital production input is profit-oriented, while the hospital does not behaves for a profit. Practically, there will be anomalies, for example in the religious hospital, the drug and consumable management is carried out based on the principle of maximizing profits while the hospital mission is to help the poor. If the hospital decreases the drug price or even subsidizes it (selling the drug at below the purchase price from the distributor). Finally, the religious hospital will be difficult to pay for the poor service, because the cost of production factors cannot be decreased and the subsidies are not obtained. This also happens to a government-owned hospital. Will humane-owned hospital change into a for-profit enterprises? These questions triggered the various hospital change from a social entity to a business entity. In this change, various indicators are needed so that there are guidelines for making changes.