I’m assuming that you need the unique id to be in the “data-target” attribute. Whatever type of loop you’re using, create a counter and then append the counter to the class would be the simplest way to do what you want.
For example:
$count = 0;
foreach ($whatever as $thing) {
$target = 'collapse-'.$count;
?>
<div class="panel-heading" data-toggle="collapse"
data-parent="#accordion" data-target="<?php echo $target; ?>">
<?php
$count++;
}