Objective : The purposes of this study are that to design the most effective cost cutting by analysing each cost of inpatient, outpatient, and home-rehabilitation and to reduce medical cost of patient and that to provide the basic data decreasing expenditure of government. Methods : We calculated home-rehabililtation bill deviding into inpatient rehabilitation, outpatient rehabilitation, home-rehabilitation pateint based on medical record computer program data of P hospital in Pusan. We analysed items according to treatment method. Results : 1. The cost of inpatient rehabilitation a day were spent 182,164 won including total rehabilitation bill which adds insurance bill and co-Payment and hospital bill, meals, medical test bill, and care-giver bill. 2. The cost of outpatient rehabilitation a day were spent 97,593 won including transportation charge, doctor's bill, guardian opportunity cost, patient opportunity cost, and total rehabilitation bill. 3. The cost of home-rehabilitation service were spent 70,756 won including transportation charge, basic visiting charge which adds co-Payment and National Health Insurance Corporation - Payment, and total rehabilitation bill. 4. As a result, medical cost is 257.5% in case of admitted to a hospital, 137.9% in case of visited to a hospital compared with home-rehabilitation, respectively. Conclusion : We knew that the therapy through home-rehabilitation is decreasing a financial burden more effectively.