DIP payment reform forces hospitals to calculate DIP cost accounts and profit and loss accounts, and empowers hospi- tals to operate and manage in a lean manner. Exploring the integration of manufacturing cost method and full cost method based on the parameter allocation method, DIP cost accounting method, step-by-step method, expand DIP “profit and loss” accounting and analysis in lean application management, focusing on internal services while also meeting external reporting needs, fully reflect the business and financial integration, promote the development of high-quality hospitals.