Based on the management characteristics of goods and materials enterprises, and through the
planning process analysis of management decisions, an optimal model is built for making management plans
to process the manifold goods, discounted prices, changeable market demand and management flexibility.
The solution to the model is presented, and the adaptability of the model is discussed. Because the model
building corresponds with the actual situation of the goods and materials enterprises, it has a directive
function for the management of these enterprises.