The Application of ABC in the Design for Costing of Assembly

Firstly, through analyzing the concept of Design for Costing and Activity Based Costing, the relationship between DFC and ABC is built, this paper points out the necessnity of employing Design for Costing in manufacture of special vehicle. Learning some methods of calculation in design step, the authors think activity based costing is used in the cost forecast of assembly step of special vehicle, therefore the course and reason that the cost occur in assembly process can be researched and some available conclusions can be achieved which is important to the design for costing about special vehicle.