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Differentiated nitrogen (N) application styles and dosages can directly affect crop yield and planting costs. To maximize the efficiency of N fertilizer utilization and solve the problem of increasing production without increasing income, the Decision Support Systems for Agrotechnology Transfer (DSSAT) model was used in this study to carry out experiments simulating different N application styles and dosages for potatoes at 15 meteorological observation stations in the northeast region of China during 2013–2017. The present study aims to analyze the relationship among yield, cost, and net gains under different N fertilizer management scenarios by combining the cost-benefit method. The main conclusions are as follows: (1) the staged and incremental application of N fertilizer during the potato growth period can promote a yield increase. The lowest yield was achieved by a one-time basal application of N fertilizer at sowing, and the highest yield was observed when N fertilizer was applied in a 1:1 ratio at sowing and the end of tuber formation, respectively. (2) The range for N fertilizer application to achieve the highest potato yield at each station is 275–330 kg·ha−1. (3) The highest potato yield under sufficient N application treatments did not correspond to the highest net gains. Potato net gains at all stations showed an increasing-then-decreasing trend with the increase in N application. The highest gains were obtained when 220 kg·ha−1, 220 kg·ha−1, and 275 kg·ha−1 of N fertilizer were applied in a 1:1 ratio as a basal fertilizer and supplementary fertilizer at sowing, and the end of tuber formation in Heilongjiang, Jilin, and Liaoning provinces, respectively. This study provides a reference program for potato planting with the highest benefits for regional governments, farmers, and enterprises and aims to improve the status quo of potato planting, increasing production without increasing income. [ABSTRACT FROM AUTHOR]