From the perspective of multi-dimensional lean management system, this paper first studies the cost-income allocation calculation method of distribution district assets, establishes the cost-profit calculation logic and calculation method of feeder income, and then studies the profit and loss calculation logic of distribution district. By doing this, we divide the profit and loss analysis of power grid assets into distribution district/feeder, calculate the investment income, and improve the company's evaluation research on the benefit of distribution district, which provides data analysis support for lean management.