浅谈汽车产品研发中的成本管控策略

Cost controle strategy for antomotive research and development

汽车研发的成本管理已经在全球汽车行业内广泛应用,但成本管理概念引入到中国还不长,国内汽车企业仍处于学习摸索阶段。文章首先阐述了目标成本管理在产品研发中的重要性,随后阐述了研发阶段目标成本管理的全过程,阐述了目标成本分解的流程及方法以及成本控制活动。

This paper describes the cost management in the importance of new producdevelopment, followed by decomposition of the introduction of the significance of the target cost, target cost of the final decomposition describes the process and methods. And detailed descriptions of the decomposition of the target cost factors, the decomposition of each component has a relatively reasonable cost, to the late bid price of spare parts is recognized to play instructive.