The concept of the system is not only a management material but also integrated management resource, correction of mistake of medical treatment, application to EBM by the data mining of medical records. As for this system, it has become to grasp medical practice and medical material, which did not understand on current electronic receipt processing system accurately. In POAS (Point Of Act system), it is saved the management information, so-called, “man, money, material, and information. ” We concluded that this system has remarkable investment effect, over four million dollars per year, since it is a hospital management system including logistics management. Keywords: POAS (point of act system), hospital management, ERP (enterprise resource Planning), financial management, CORB
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