On-line problems research work has becoming a hot work direction to the Logistics Systems and Intelligent Management. It can also used on efficiency analysis in JIT working activities. The cost calculating and saving in Just-in-time product model is not very clearly before, Long-term studies on the JIT costing in enterprises were built on static financial indicators, it lacks of dynamic thinking and processing. For enterprises, according to the analysis of outsourcing cost on the JIT run model, through the introduction of Spatial Economics and the "Iceberg Theory??, With the parties competitive ratio ??C?? which affected by a comprehensive analysis of the cost involved in JIT activities, it has a more comprehensive grasp which led to improved technical methods on business efficiency and competitiveness of cost accounting. This can play some reference for business outsourcing decision-making. Allow enterprises to know how much difference in their cost saving on the complete outsourcing or not.