Since National Health Insurance had been implemented, many hospitals have advocated a policy of economizing on expenses. The objective of this project was to decrease the rate of missing records of charges for hems used by patients in the intensive care unit to minimize medical expenses. A total of 272 items of medical materials were surveyed from May 15 to May 30, 1999. The rate of missing charges was 20.02%. The reasons for not recording charges included nurses not familiar with content of charge list, location of charges list not known, charge list incompletely filled out, nurses thought charging for materials was the duty of a clerk, charging for hems not related to personal achievements. In order to improve these situations, the project was conducted from May 15 to Aug 15, 1999. A standard to record medical charges and a plan of quality assurance were established. After this project, the rate of missing charges decreased from 20.02% to 3.83%, which indicated that the project was effective in reducing hospital costs.