In the field of information technology， how to evaluate the cost of information technology projects has always been a difficult problem of concern in the industry. The fundamental reason lies in the complexity of documents such as bidding and requirement specifications in the early stage of software development， which makes it difficult to extract evaluation indicators for software development costs， and thus unable to establish a scientific and unified evaluation standard for information technology construction and service costs. At present， the functional point analysis method is a commonly used software cost assessment method， but in actual projects in the tobacco industry， the traditional functional point method has the problems of high labor costs and strong subjectivity. In response to these issues， the article proposes a functional point evaluation method based on a baseline lookup table， aiming to form a set of information technology project cost evaluation methods suitable for the tobacco industry， thereby solving the problem of specifying the maximum price limit for projects.