Abstract: In order to reduce the civil aircraft maintenance cost, the issue of target cost allocation is discussed in this paper. Based on the value engineering, a fuzzy comprehensive evaluation method is proposed to analyze the value of each functional system or component of a civil aircraft. Then, the maintenance cost coefficient of each functional system or component is determined. In this way, a maintenance cost is allocated to each functional system or component as the target cost so as to reduce the maintenance cost for the entire aircraft. An industrial example is used to show the application of the proposed method.