The dynamic programming has significant implications for solving multi-stage decision of resource allocation problems. By inducting phase, state of variables and decision, the factory assembly line resource allocation problems was taken as a multi-stage decision process. The stage of resource allocation was divided in reason, and the dynamic programming equation was built with “Top-Down” ways to reverse recursion according to the dynamic programming principle and methods. Adopting the MATLAB7.0 as development platform, it was convenient for calculating optimal decision sequence and maximum total profits. Dynamic programming method has obvious effect in equipment resource allocation output issues, and brings in the biggest economic benefits in limited investment.