Abstract: Under the assumption that the times of emergency conforms to Poisson distribution, we analyze the storage cost while government or enterprise storages the emergency materials respectively. Firstly, according to the case that emergency may occur many times in unit time, we establish different forms of cost functions supposing that emergency materials' demand is random variables in a certain range. Secondly, we find the best way making the storage cost of emergency materials smaller when scrapped income of unit material, dynamical update cost of unit materials and frequency of emergency are changing. Finally, we solve the cost allocation between government and enterprise using cooperative game theory when the enterprise storages the materials.