从设计角度支持汽车项目目标成本管理

Target Cost Management of Vehicle Program from the Perspective of Designing Process

汽车企业竞争日益激烈,目标成本法日渐已经成为了现代汽车通常采用的成本控制方法。本文从零部件设计角度,详细阐述了汽车零部件设计的各阶段应该如何配合和支持汽车企业目标成本管理,从而促成整车目标成本的达成。为汽车企业新项目成本管理控制提供了有益的参考。

In the fierce competition of auto industry, the target cost management is a common method to manage and control the vehicle costs. This paper addresses in detail on how the designs of vehicle components can contribute to the successful target cost management of a new vehicle program in an auto company, which may serve as a good reference for auto companies on cost management of the new vehicle program.