This paper discussed accounting and billing system for HPC Cluster. This accounting and billing system mainly addresses to resolve the problem of accounting and billing of resources usage and provides good quality of services for users. This paper will introduce the basic implementing mechanism, collecting process of resources usage information, resource price policy and etc. The algorithm which gets cost by resources object with dynamic price is proposed. It suits the characteristics of HPC Cluster and can reduce the load of the center server and reflect the usage of resource.