As the economic globalization constantly advancing, the competition in the market economy has become even more intense, especially the growing nationalization in the competition among enterprises. The enterprise cost control is essential. Only when the enterprise cost control is within a reasonable range, the corresponding competitiveness of enterprises will be greatly enhanced, so the enterprise cost control is currently the strategy commanding point contended for by all parties. The linear programming is a calculation method to research the optimization of the objective function in the operational research under the relevant linear restrictive conditions. The linear programming is relatively mature and complete in the operational research, and it especially occupies a very important position in the economic field. The linear programming has clear steps and little computing complexity, which is helpful for dealing with the problem quickly. To transform the real problems into linear programming problems can demonstrate the impact of the various factors in the problems on the over-all results, which can not only demonstrate the restrictive conditions well, but also determine the optimal solution of the objective result under such restrictive conditions. It requires accurately and actually transforming the problems, and determining the restriction factors and ultimate goals.