The paper considers the views on cost of the designer and customer, and the affect of ccst cn attitudes. It then considers the problems of translating physical quantities into ccst, the affect of time and the insubstantial nature of cost calculations, and suggests a conceptualsolution.

In theory,''taking decisions about physical, quantities is straightforward and subject only to ensuring that apples are not added to pears, -iowever, frequently, the design engineer is "aced with the additional problem that all his physical plans must be paralleled by measures to control both the economics of his own project, and also the economics of his brainchild in production and use. This calls for use and understanding of the cost of resources and the measurement of cost and benefit in money. There is no other universal common denominator.

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