Cost allocation to functions

(Deze informatie is alleen beschikbaar in het Engels) 

The Function Diagrams do not allow cost allocation to functions. The reason is that installations (cost units) are allowed to support more than one function, which makes cost distribution to functions an arbitrary issue. Further research needs to be done on the possibilities and advisability of refining the system breakdown structure in such a way that it contributes to cost differentiation. For the system design phase particularly this could prove profitable, especially for methods such as Design To Cost.

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