In the study, it makes the decisions for operations management more scientific and makes prove another complexion on decisions for production not scientific and makes economic benefits of enterprise optimized by analyzing the decisions for the operations management using Cost-profit-volume Analysis and Marginal Analysis. 建立企业的生产函数模型,通过量本利及边际贡献分析法对企业生产决策进行分析,从而指导企业生产管理进行科学决策,可以扭转生产决策不科学的局面,促使企业经济效益实现最优化。