Exacerbations asthma treatment can be done by giving medications therapy in the form of salbutamol and aminophyllin. This research conducted with a comparative study between two alternatives using a hospital perspective. Data were collected retrospectively based on the medical records of patients with mild-moderate exacerbations asthma who were admitted in emergency department Anwar Medika Sidoarjo Hospital during the period of January 2017 to Desember 2018. The data showing asthma exacerbations treatment effectiveness and costs were analyzed using ACER. Results of the data analysis using ACER based on total improvement of asthma sympthoms showed that in salbutamol group was Rp.2.403,75/%, and in aminophyllin group was Rp.1.688,31/%. Based on the result of study, cannot concluded which medications therapy were more cost-effective because total subject study of salbutamol and aminophyllin were different and too little. Results of the data analysis using ACER based on total improvement of asthma sympthoms showed that in salbutamol only group was Rp.2.073,18/%, and in salbutamol and corticosteroid group was Rp.1.688,31/%. Rp.2.573,40/%. Based on the result of ACER, salbutamol only group more cost-effective than salbutamol and corticosteroid group based on improvement of asthma sympthoms in mild-moderate exacerbations asthma patients in emergency department.