The Cost has been much emphasized in inside of an army because of the promotion of reconciliation atmosphere between South and North Korea and the reduction of defense budget since 1990. So we are now faced with the problem that we should consider a cost above all besides the performance and arrangement for such a restriction of budget in time of developing new generation weapon systems. In this research we are suggested following two methodologies. One is the develop a weapon system with optimum cost considering a Life Cycle Cost from the first stage of design and the other is the cost control and management with the establishment of Target cost.