This idiom dates from the 1600s, and it was initially used in a somewhat pejorative way, to describe a philosopher's attempt to prove two arguments with a single solution. The implication was that killing two birds at one time is extremely challenging and unlikely, and that the philosopher's attempt should be viewed with extreme suspicion. The philosopher had obviously failed to satisfy his critics, who suggested that his attempt was about as successful as a try to knock out two birds with a single stone.
Over time, "to kill two birds with one stone" has come to be used more generally to accomplishing two goals at once, and the negative connotations have largely vanished. In fact, people are encouraged to think of ways to accomplish it, thereby living much more efficient lives. This is especially true in the business world, where employers are constantly on the hunt for ways to cut costs and improve efficiency, so something that kills two birds with one stone could be quite useful.
For example, someone could be flying to a city on business, and decide to visit a family member while he or she is in the city, or a company might have an employee pick up a shipment somewhere while he or she is already there. From the point of view of both the employee and the company, this can be convenient, because the employee will be reimbursed for mileage and other expenses, while the company can save a trip.
Some people feel that this term is a bit negative, given the association with hunting and death, and they prefer