In this paper, we study splitting (or toric) non-commutative crepant resolutions (= NCCRs) of some toric rings. In particular, we consider Hibi rings, which are toric rings arising from partially ordered sets, and show that Gorenstein Hibi rings with class group $mathbb{Z}^2$ have a splitting NCCR. In the appendix, we also discuss Gorenstein toric rings with class group $mathbb{Z}$, in which case the existence of splitting NCCRs is already known. We especially observe the mutations of modules giving splitting NCCRs for the three dimensional case, and show the connectedness of the exchange graph.
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