Abstract:Objective：Using Boston matrix to analyze the operation of each department and disease type in a certaintertiary hospital after the implementation of DIP payment and to discuss cost control and refinement management measures in tertiary hospitals. Methods：The Boston matrix was used to analyze hospital departments and disease types separately，and the number of billing cases was used as the horizontal axis and the sub-average cost was used as the vertical axis to determine the development strategies of different quadrants by comprehensive evaluation. Results：Among the top 10 departments and diseases in the DIP group：1 department and 1 disease type with “high billing cases and high average cost”，11 departments and 2 diseases with “high billing cases and low average cost”，18 departments and 4 diseases with “low billing cases and low average cost”，and 7 departments and 3 diseases with “low billing cases and high average cost”. Conclusion：DIP payment reform has brought new opportunities and challenges to hospitals. Using Boston matrix can fully consider the differences in the development strategies of different departments and disease types to achieve zonal policies and precise efforts，and effectively save hospital management costs.