Based on the discussion of the constituent content of the weaponry development cost and the allocation method of comprehensive cost, this paper gives a detailed description of the acquisition method of weaponry development cost in combination with the existing scientific research management and price auditing and fixing method, which is of important significance in strengthening the process control of equipment scientific research cost.%在论述武器研制费用的构成内容及综合费用分配方法的基础上，结合现行的科研管理和审价定价办法，对武器装备研制费用的采集方法进行了具体阐述，对于加强装备科研成本过程控制具有重要意义。
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