Any Administrator Manager of Health Institutions in the Democratic Republic of Congo, and elsewhere need to master the accounting procedures applied in a health structure and to this end this document called "Elements of Computerized Hospital Cost Accounting in the OHADA System", will bring a little update in the keeping of accounting documents but especially on the computerization of the accounting of our health structures.Because the computerized analytical accounting is generally integrated into the most common accounting software; the analytical accounting is kept as it is encoded in the different journals of the analytical accounting and its autonomy is preserved by the internal use of the software of the reflected accounts system.In fact, this Hospital Cost Accounting (HCA) in Congolese public hospitals has all the characteristics of a prescribed and uniform system, which in practice reveals significant discrepancies between the prescribed tools and language and the assigned objectives.