本用户指南包含单位生产成本跟踪模型的描述，用于设计折衷以及按成本设计项目的控制和报告任务。该模型旨在比较两种成本分解结构（CBS），以显示基本成本差异和汇总成本差异。这两种成本分解结构可能代表设计备选方案，也可能代表目标分配和当前设计方法进行比较。

This userguide contains a description of the Unit Production Cost Tracking Model for use in design tradeoffs and control and reporting tasks of a Design-to-Cost program. This model is designed to compare two Cost Breakdown Structures (CBS) to show elemental and summary cost differences. The two Cost Breakdown Structures may represent design alternatives, or a target allocation and the current design approach for comparison.