In the production process of enterprises, the reasonable decision of each link often affects the profits and costs of enterprises. In order to help enterprises reduce production costs, this paper uses the sequential test method to calculate the reliability of 95% and 90% of the two cases of the significance level and testing force, according to the results to calculate the upper and lower limit threshold and the likelihood ratio of the two cases, the likelihood ratio and the upper and lower threshold of the relationship is compared, so as to obtain the number of tests as little as possible sampling detection scheme; At the same time, this paper establishes a cost-benefit analysis model, calculates and compares the costs and losses (gains) of the four links of parts testing, finished product testing, disassembly of unqualified products and disposal of unqualified products, and obtains specific decision plans for each situation, so as to help enterprises make efficient production decisions.