The target allocation is one of the core content of the collaborative tactical decision of multiple-plane air combat, belonging to the allocation of resources as well as the optimal assignment problem, in line with the minimum cost flow algorithm for solving field. Based on combat situation assessment and comprehensive threat assessment model, a minimum cost flow target assignment model is established. The model is based on the threat assessment results, with the minimum cost flow algorithm processing, finding out the shortest path from the starting point to the end point of a network flow graph, after repeating iteration, until finding the minimum cost flow, multiple-air-combat target is achieved to reasonable allocation. Finally, an example is presented to verify the feasibility of the model.