请NN们看一个这句中的代词指代问题。

  
                    For-profit hospital managers, for example, generally work independently of hospital owners and thus may not always make maximum financial efficiency their highest priority.

句子后半句的their highest priority.是不是指代managers? 还有make 的用法是什么啊？本句中是不是省略了个as . make sth. Sth.是不是固定用法啊？

The answer is yes to both of your first and third questions above.

For the second question, NO. you don't say make sth as sth.

make的用法：

make sth sth; make sth adj;

make it adj that/to do

make it sth for sb to do...