VDI 2803 Blatt 2:2025-06

The function cost analysis extends the conventional, component-based approach of cost analysis. It enables the costs to be assigned to the functions determined in the functional analysis. Due to this approach it is possible to identify optimisation potential based upon customer needs: cost-driving functions can be identified as well as functions with potential. One challenge is to choose the right level of detail for the description of the functions to which the costs are assigned. Subsequently, the components must be linked to the functions in percentages in order to calculate the cost shares of the functions in the total costs at the end. Function cost analysis can be applied to products, processes and services - regardless of the industry. The standard provides a practical guide with examples and recommendations for action and shows how function cost analyses can be applied and carried out as part of value analysis projects.

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