一、问题的提出 在价值工程的理论与实践中,功能评价都占有亟其重要的地位。然而,如何在功能评价中正确地界定功能目标成本,在理论与实践上都还存在一些问题。以致功能评价导向不准,预测失灵,甚至造成失误。究其原因,除了采用的测算方法不当之外,至少存在两个理论性的问题:一是将功能评价值与功能目标成本简单地等同起来,直接引入应用;二是忽视五种途径(提高价值的思路)对界定功能目标成本的 First, the question raised In the theory and practice of value engineering, functional evaluation all play an important role. However, how to correctly define the functional target cost in functional evaluation still has some problems in theory and practice. As a result, the evaluation of the function is not oriented, the prediction fails, and even errors are caused. There are at least two theoretical problems in addition to the improper measurement methods used. First, simply equating the functional evaluation value with the functional target cost, directly introducing the application; second, ignoring five approaches (increasing value Ideas for defining the functional target cost