一、以往的分摊方法 以往国外一些学者提出计算功能目前成本,实质上只是一种原则,并没有给出具体分摊的方式或可以依循的方法,如《价值工程函授教材》第十章(日·秋山兼夫与田中秀春合著)及《价值工程》第七章(美·Zimme mam与Hart合著)。为求功能目前成本,首先要计算出零部件目前成本。由于一个零部件往往有多种功能,而一种功能又 First, the past assessment methods Some foreign scholars proposed that the current cost of computing functions, in essence, is only a principle, and did not give a specific way to share or can follow, such as “value engineering correspondence teaching materials” Chapter 10 (Japan Akiyama Kazuo co-wrote with Hideo Tanaka) and Chapter 7 of Value Engineering (Co-authored with Zimme Mam and Hart). To calculate the current cost of a function, first calculate the current cost of the part. Because one component often has multiple functions, one function