Abstract Objective: This study applies target management theory to discuss cutting down the medical consumables proportion of hundred yuan medical income though making material cost control plan.Method: According to the actual income and expenditure of each department,set up assessment criteria and weights and conduct a differential assessment,establish assessment target value. Result:The ratio of one hundred yuan medical income began to decrease from 2016, the hospital management has reached an agreement with each department，2017，the target value has been downward float 5% on the basis of 2016. From the angle of target management and examination, the hospital puts forward specific operable plans to provide the basis for the annual decrease of the proportion of medical hygienic materials.