Create a summary table: service function (SF) / technical functions / costs
Functional analysis: identifying gains by function

Using the example of the gas lighter below, group the cost of each technical function (TF) involved in the corresponding service function. The basic data are set out in the Costing by Function worksheet [FIC 0620] .

Add a "target cost" column and introduce the notion of cost per service function (FS).

This notion, which you have already discussed, is the most difficult to quantify and requires special attention. Now you need to fill in the table with concrete values.