Product structure is the foundation of an enterprise, and formula development is the foundation of products. Product structure refers to the proportional relationship of various products of an enterprise, covering all aspects of the product mix of an enterprise. Product structure not only affects the market competitiveness of enterprises, but also relates to the rational allocation of resources and the satisfaction of social needs. A reasonable product structure can help enterprises better adapt to changes in market demand, optimize the allocation of resources, and improve economic efficiency. At the same time, product structure is also the basis of enterprise strategic planning and decision-making.At the present stage, the industry is facing reconstruction. Reasonable planning and management of product structure has become a prerequisite for enterprises to cope with market challenges and achieve sustainable development. After the product structure is determined, the most important thing is to develop the formula. The most important thing is to use the formula flexibly, and the result of copying must be homogenization, which will inevitably lead to low-price competition, material reduction and replacement, frequent quality accidents, and eventually be abandoned by the market. The purpose of learning formula is to master the correct design direction of formula through the analysis of classical formula. On this basis, according to the selling point of its own product structure, through continuous experiments, it gradually finds the way to optimize the cost, and finally forms its own good formula.