In view of low efficiency and high cost during the operation of the manufacturing and assembly line to redistribute workpieces, this paper presents a logistical balancing method based on time and costs in manufacturing and assembly line. The workpieces are selected in a short time by use of database and spreadsheet. The iterative computation will stop when the expense is higher than benefit. This method is especially suitable for the small and medium enterprises which can not burden the re-program cost. An example about Harbin HBC Value Co. Ltd is given to explain the logistical balancing method. The results show that the implementation of this logistics balancing method offer the way to improve the efficiency of vacant time by 62.6% and the cost of product is reduced greatly.