汽车零部件成本标杆的制作方法及应用

Making Way and Application for the Cost Bench Mark of Automobile Parts

为了解决制定汽车零部件目标成本费时费力的问题,有必要将标杆这一工具应用到汽车零部件的目标成本管理上,为此探索了汽车零部件成本标杆的三种类型的定义及具体含义,并分别举例子详细论述了这三种标杆的制作方法及其应用。

In order to solve the problem that people made the automobile parts target were very diffcuit, used much time and energy, it was necessary that the tool of bench mark was used in the management of automobile parts target. So depicted three kinds automobile parts cost bench mark＇s signification, detailed depicted the making way and application.