Production planning and control decisions are based mainly on the results of the analysis of big data as a basis for effective data analysis can provide the most appropriate decisions. This study used the decision tree analysis implants implanted. Taiwan Diagnosis Related Groups (TW-DRGS) surgery a medical professional impact on revenue. In Taiwan, over the past 10 years, the National Health Insurance database to a Microsoft Structured Query Language (SQL) database analysis software for analysis and simulation. Used the gray theory to simulation analysis and forecasting, TW-DRG surgery medical costs for future changes. The results show that in the past few years, production growth trends, studies may provide in the future will produce what kind of cost impact results: 1. The hospital's operating costs and budget planning of Reference 2. Patients in the health insurance budget planning. 3. DRG policy revision surgery hospital costs.