In today's market economy, the rapid development of China's economic environment has undergone drastic changes. Development of information technology, on the one hand to provide a better means of cost control, on the other hand, makes the process of global economic integration accelerated rapidly changing market demand, competition become fierce. enterprises can not succeed in the fierce competition in an invincible position, or in order to survive long, must first obtain a cost advantage, and obtain cost advantage is not limited to the cost, should manage the height to Mining the potential to reduce costs and to obtain effective.