Results: The average cost of inpatient treatment forpneumonia was 5, 750, 463 VND / time, in which the average cost structure for a courseof pneumonia treatment, the cost of hospital beds accounts for the largest proportion (32.4%), followed by pre-medication (31.7%), laboratory tests and imaging studies (X-ray and CPR) (20.08%); Conclusions and recommendations: There is a difference in the cost of inpatient treatment for pneumonia between the subjects who go for medical care at the wrong line and at the right level, the frequency of inpatient medical care of the participants with health insurance according to the household is not much.