According to the actual situation, it explores a Diagnosis Related Group(DRG) cost accounting method based on the cost-income ratio of executive departments. It shows that the DRG group costing method based on the cost-to-income ratio of the executive department has the advantages of being operable, more accurate statistics of income, better reflecting the actual cost consumption and being learnable. Meanwhile, DRG is used to form the accounting results, which can analyze the operation of the hospital, better guide the development of hospital disciplines and cost control, and provide an important reference for the refined management of the hospital.