It is clear that there is a substitution mechanism between force Improvement cost and force operating cost. This study aims to examine the extent of this mechanism. Using panel data, this study attempts to identify the effect of the shift from the force improvement cost from the force operating cost. To deal with the unobserved heterogeneity in each program, it adopts fixed effect model. It founds that the effect varies over the program. Especially, there is significant effect on administration program. This study suggests a balancing budget between force Improvement cost and force operating cost.