Each enterprise are expected to reduce the production cost to meet customer demand, and to meet the fierce competition in the now-defunct era. Manufacturing departments to reduce cost, improve production efficiency, improve quality and to eliminate waste measured as the enterprise whether it has the important criteria of competitive advantage. According to the capital movement rules cost control Commodity value structure is a w = c + v + m, c is on, v is of variable are, m is maxs According to the input and output, the concept of c + v is input part, m is output part, c + v can be used as the denominator, m is molecules, molecular, the greater the denominator smaller, input-output efficiency is better, conversely, input-output efficiency is poorer. Therefore, how to control costs, become input-output of a key question. In c + v, c refers to buy production material machine equipment, constant capital is an important part of commodity value in control of cost, should pay special attention to buy similar production material, equipment, notice whether the price cheap product, especially under the market economy condition, the competition mechanism function, if purchasing goods compares 3, to buy homogeneous choices raw materials, machinery equipment, not only can make our products gain competitive power, and can effectively control the cost. V is pays worker price. Laborer itself value consists of three parts, it is to maintain him laborer fee, 2 it is to keep family expenses, three workers is to laborer skills training costs. In different countries, because of the economic level difference, the labor price have different level. But having a bit is common in labor value, laborer skills training expenses and the proportion of the widening, and more and more simple Labour by complex except instead.In the control of cost, v is an important factor, v directly and cost level concerned. But, v is impossible to endless collection is reduced, v of the lower limit, the floor is in the similar labor market, labor supply and labor home-textile can accept prices, lower than the price, the enterprise cannot find qualified labourers. Any enterprise control cost is necessary, but any costs have a floor, the floor is its reasonable level, keep on this level, with the smallest input enterprise can get the maximum output, below the level is contrary to the objective law, but above this level, and will directly influence the economic efficiency of enterprises. As part of current capital, is used to pay a solicitor's salaries and bonuses, while money part difference was very large economic system reform, every company has formulated to the worker's incentive mechanism, rewards creates value of a salesman, and the prize money discretion as a major means of open income bracket and enterprise one of the effective ways to retain talent. Enterprise cost, pay salary and bonus is salesman cost quite important component. From its total capital composition look, enterprise capital composition existence "three majority", namely, debt equity capital less, mobile capital more, fixed capital less, short-term loans, long-term loans less. Anyhow, effectively control the cost of enterprise, the enterprise will reduce the cost and profit will improve.