The purpose of this paper is effectively resolving the issue of simplification and assignment evaluation index system on business costs of Shanghai Small and Medium Enterprises (SME). This article deals critically with existing Analytic Hierarchy Process (AHP) measurement to determine the attribute weights, taking into account the elements of demand, technological innovation, policy-oriented, market operation aspects, is a multi-target areas. We develop and test six sets of evaluation indexes system and hypothesis using of a sample of 36 enterprises. PROMETHEE and GAIA are multi-criteria decision aid methods belonging to the family of outranking methods. We extend this research by presenting in Preference Ranking Organization Method for Enrichment Evaluation (PROMETHEE) method and Geometric Analysis for Interactive Aid (GAIA) to verify the system for business cost evaluation. They conclude with a plea for taking account of crucial importance of these features in evaluation index system on business cost in SMEs of shanghai. Finally, we find that proposals to help developing of SMEs and manage business costs