Abstract: On the basis of building a modle of costs control in the location of grain and oil distribution center，this paper analyzes the affecting factors of the location process，combining with the characteristics of the Artificial Neural Network and the impact factors of location，it introduces a Neural Network model by the genetic algorithm optimization.In order to solve the problem of genetic algorithm in local optimum easily，this paper increases a tabu search in a mutation method.The example proves that it can solve the problems of grain and oil distribution center location，comparing with the expert assessment of the location decision-making methods.