With the development of productive forces in modern society and the increasingly fierce market competition, enterprises have never stopped the pace of pursuing benefits. It is of great significance for enterprises to improve their competitiveness to improve their production efficiency and effectively reduce the production cost and inventory cost of new products. This paper studies the production decision-making problem with learning curve effect in the production process of new products, and uses the production cost function under the learning curve effect to maximize the production profit of new products of manufacturers.