It is helpful to increase the economic benefits of enterprises. A concept corresponding to the cost of an enterprise is the output of an enterprise. The comparative relationship between the two is reflected in the economic benefits of an enterprise. Under the condition of ensuring stable output, it will be a very good way to realize the increase of enterprise benefit by strengthening enterprise cost management and reducing enterprise cost consumption. From the perspective of improving the profit level of enterprises, increasing income is one aspect of improving profit, but the growth rate or level of income should be higher than the growth rate of cost. If the increase of income is accompanied by the increase of cost and the increase rate is greater than the increase rate of income, the economic benefits of enterprises can not be improved, on the contrary, enterprises will be in a disadvantageous position and even suffer losses. In the actual operation of enterprises, strengthening enterprise management is often manifested in the rational planning of production input and reducing unnecessary expenditure, so as to achieve the purpose of producing the most products with the least labor and raw material consumption.