The goal - to analyze the features of treatment and medical expenses in childrenhospitalized for acute bronchitis.Material and methods. The study analyzed medical records and examined 30 childrenaged 3 to 11 years hospitalized for acute bronchitis. Peculiarities of clinical symptoms,structure of the treatment measures and their cost were studiedThe results. The length of hospital stay was 7.4 ± 0.53 days with subsequent therapyand rehabilitation in an outpatient setting. Antibiotics, antipyretics, antihistamines,mucolytics and corticosteroid hormones were used in the treatment. The total cost ofone case treatment was on average 674.2 ± 80.9 hryvnias. The most expensive werethe costs of infusion therapy and antibiotics, which were prescribed to about a third ofpatients, and the cheapest - antipyretics. Taking into account the age of the children, theacute nature of the process, antibiotics’ use from the reserve group was irrational andsignificantly increased the cost of the treatment.Conclusions. The introduction of a new model of medicine has a positive effect onthe optimization of acute bronchitis treatment tactics from shifting the emphasis fromintensive antibacterial therapy to the restoration of mucociliary clearance. The choiceof antibacterial drugs was still an irrational, from a clinical and economic point ofview.