Databases are critical to business information systems, and RDBMS is most widely used for the database system. Normalization has been designed to control various anomalies(insert, update, and delete anomalies). However, normalized database design does not account for the tradeoffs necessary for the performance. In this research, we develop a model for database design by denormalization of duplicating attributes in order to reduce frequent join processes. In this mood, we consider insert, update, delete, and query costs. The anomaly and data inconsistency are removed by additional disk I/O which is necessary for each update and insert transaction. We propose a branch and bound method for this model, and show considerable cost reduction.