Now days, the marketing environment is rapidly changed. Therefore, a lot of companies try to reduce production cost. Especially, Design is a important activities in new product development. While the concepts of design for manufacturable and concurrent engineering have made significant advances in integrating the design function with other areas in the firm. There are still major gaps in timely and accurate costing information available to designers. Inappropriate design could result in high redesign cost and delay in product relation. The generation of design and improvement is a time-consuming and mentally exhaustion process. It involves combining design features to generate as many potential design as possible. As not all features combinations are feasible, decision-makers have to narrow down the potential solutions and subsequently select appropriate design for further development. This new study is composed of 3 steps aiming at the Low Cost Design of the product. The three steps are consisted that setting up the target Cost, estimating the current functional cost, the design of a unit's reviewing according to the priority of the difference between the target cost and the functional cost.