Under the conditions of the market economy, the enterprise must reinforce the management and enhance the economy benefit of management if it wants to keep developing in the challenging market competition. The cost management is an important content in the enterprise management, and the low cost strategy is one of the most important strategies in the com petition among the enterprise. From the reinforced cost man agement, it analyzed the characteristic of the crude oil unit cost, and the stepped grey model of the crude oil unit production cost was established. The results of the actual examples were presented in the paper, which was more accurate than any other prediction models, and it can meet the requirement of the actual work. Finally, it should be pointed out that the different cost variations to lead to different prediction models, in actual operation, it should be selected the proper prediction model according to the actual cases.
