To manufacture enterprise as the research object, and with its production situation as the background. From the internal working process according to the whole process of production the ability to do the system analysis, this paper puts forward a set of production capacity assessment, balance, improve the integrity of the assessment project. In the production capacity of accounting system on the basis of a summary, productivity evaluation theory and practice combined, through the comprehensive consideration of the profit index, market demand, production capacity, etc factors are balanced deployment and resources for the production and sales to provide decision support.