Objective: To calculate the cost of 109 DRG disease groups in pediatrics of a tertiary hospital, and carry out the price comparison study of disease groups according to the accounting results, in order to straighten out the price comparison relationship among disease groups. Methods: The related data of disease cost and cost in pediatric department in 2020 were collected, the cost of pediatric disease was calculated by cost-to-charge method, and the cost and price comparison relationship of pediatric disease group were analyzed by statistical description method. Results:58.71% of pediatric DRG disease groups showed different degrees of loss; there is a deviation between the cost and the cost of pediatric DRG disease group; the price comparison relationship between pediatric DRG disease groups has not been straightened out. Conclusion: It is suggested to target the adjustment of pediatric medical service prices to highlight the value of pediatric medical services, adhere to the principle of reasonable price comparison, and implement the DRG disease group pricing system based on cost.