Objective: To explore single disease cost accounting based on cost-to-charge method and analyze its feasibility. Methods: Collecting the data of cost and charge of the hospital in 2014 through field investigation, calculating the single disease cost, acute appendicitis with laparoscopic appendectomy by cost-to-charge method, and analyzing the application of this method. Results: It is estimated that the cost of the disease “acute appendicitis, laparoscopic appendectomy” is 5659.17 yuan, which is proved by the experts from financial department and the price management department of the hospital. It is concluded that the cost is relatively accurate and realistic. Conclusion: Using cost-to-charge method to calculate single disease cost is feasible. The calculation process is relatively simple, and can calculate the cost of the patient level. In the transitional stage, it can provide a reference for the formulation of single disease payment standard and hospital cost management.