Abstract: Low efficiency is a common problem which exists in the enterprises at present.It is also a main problem to which people are paying special attention,and which the researchers want to solve eagerly.By studying a transport corps of lower-middle grade in forestry in-dustry,the author,on one hand,has found out the turnover-a key variable which is closely related to the economic benefit from multitudinous economic variables by means of variable costing in managerial accounting.On the other hand,the author,by proceeding from the economic relation of both man's cooperation and competition has taken manpower as the main structure with inner motive power and the object of study,and turned it into the functional relation in the individual systems.Adaptive self control systems were established through reformed distribution systems to realize maximum rate of the turnover's volume,and then the largest economic beneficial rate.It has been proved that it is remarkably successful to draw up strategy for the enterprise through modern decision making.