處於全球化競爭與需求快速變動的產業環境，產品的生命週期持續縮短，企業為維持市場佔有率和獲益率，必須不斷的進行新產品研發並快速導入市場，新產品開發活動對於企業是否能夠持續存活並且取得競爭優勢，逐漸成為一種策略性及決定性的手段。
產品開發是一個具有高度互動性的流程，當流程中包含跨公司的部門組織或企業時，因企業間策略目標、文化及管理方式的不同，產品開發的複雜度及挑戰也隨之增加，因此產品開發流程往往需要透過協同整合以提昇效益。
產品設計開發成本的管控，是衡量產品開發績效的重要指標之一。藉由產品設計開發階段成本的評估，能協助企業分析產品開發階段相關活動所產生的各項財務資訊，是提昇產品設計流程績效的一項重要工具。
本研究之目的為提出一套產品開發流程成本評估模式。考量企業在產品設計開發早期整合顧客需求下，透過設計架構矩陣分析各設計工作間互動強度，以進行產品開發流程各設計活動的群組規劃，並利用作業基礎成本法評估新產品開發活動相關成本。
為驗證所提出之分析架構的可行性，本研究藉由一個案公司說明產品開發流程成本評估分析，促使企業檢視產品設計開發階段所產生的成本，並依據此成本資訊改善產品設計開發流程。

Lying in the industrial environment of global competition and speedy variation, the life cycle shortens continuously. The enterprises must proceed with new products research and development and commercialize the new products to obtain the market share and profits. The activities of product development become the tactical and critical method for enterprises’ survivability and competitive advantage.
Product development is the process with highly integration. While the process including various departments across companies, the complexity and challenge in product development increases due to the differences in goals, culture and management. Therefore, the process of product development is usually coordinated for making benefit.
Controlling the cost of product design is one of the important indexes to measure the effects on product development. By estimating costs during product development stages, enterprises could analyze each financial index through all relative activities in every stage of product development. It will be one of the important instruments to bridge the achievement gap of product design process.
The purpose of this study is to address an evaluative model on the cost of product design process. In early stage of product development, the model could integrate customer’s demand and estimate the strength of dependence between design activities through design structure matrix. In addition, the design activities on product development will be drawn up and the relative costs of new product development will be estimated by activity-based costing.
An illustrative case is given to demonstrate feasibility of the framework. It assists enterprises to survey the costs through each stage of product design and to improve the process of product development based on the costs in order to upgrade entire achievement of product design process.

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