If this state continues, the cash flow generated by business activities will play an important role in promoting the stability and development of business activities and the expansion of the scale of business investment. In addition, from the analysis of the growth process of the enterprise, at the initial stage when the enterprise starts to engage in business activities, the utilization rate of equipment and human resources is relatively low due to the "RUNNING-IN" state of all links in the production phase, material consumption is relatively high, which leads to higher costs for enterprises.