In modern times,development cost makes up 70% of the total cost of automobile products.So,the ultimate success of a new model in the market largely depends on its development cost.By adopting the theory of systematic engineering and Activity-based costing (ABC) method as a basic idea,this study uses Analytic network process (ANP) classification to measure the variables of different types of products.The activity emphases of different types of products are worked out.The practical conclusion out of the study can guide the final automobile assembly department to predict the cost for the spare parts suppliers.