With a cross-sectional descriptive method based on retrospective data at Tay Nguyen University Hospital in the period 2017 - 2021 on the research sample included 455, 328 outpatient medical records and 20, 988 inpatient medical records recorded in the period 2017 - 2021. In which, the total cost of treatment was 144, 323, 488, 418 VND with 82, 28% paid by the health insurance fund and 12, 72% paid by the patient.