Study And Application On Target Procurement Cost Control In New Products Development Of Auto

Sloan,the U.S.business master,said:"The business success is determined by leading cost strategy, or the differences among companies." With fierce market competition, Chinese automobile enterprises should pay their attention on improving new product development capabilities and cost competitiveness. As R&D capabilities continuing to improve, how to effectively automobile out cost control and improve profitability in automobile new product development will play a significant role in improving the profitability of new products and market competitiveness. The implementation of target procurement cost control in automobile new product development could be able to establish the economic design, reduce the procurement cost of new product and improve the market competitiveness.Firstly the great significance of implementation of target procurement cost control in automotive new product development is analyzed. The author elaborates the research situation currently and main content of target cost management and procurement cost control in automotive new product development, and determines research objectives and targets.The formation and development of target cost management, analyses theory and implementation steps of target cost management are elaborated in the paper. By analyzing automobile target procurement cost control and target cost management comparatively, the areas of target procurement cost control could be determined; by analyzing automobile function structure and matrix project organization, the application and implementation methods of target procurement cost control in Automobile new product development could be discussed; by using cost proportion mode and surveyor's pole cost proportion mode, the decomposition of target cost in target procurement cost control could be solved.In the analysis of the leading cost strategy, new product development process, and target procurement cost control of CHANA Company, the paper studies the target procure1ment cost control implementation steps, processes and the related computational model of the CHANA Automobile new product development system.Based on the above theoretical study, analyzing the functional requirements of"the CHANA Automobile R&D objectives of cost analysis and monitoring system" is done. The thesis brings forward the system's technical architecture and functional modules related, and analyses the application of the system.The research results have guidance on the cost control of the CHANA Automobile new product development significantly, and could be used for reference to other auto manufacturers and assembly-type manufacturing. The models established in the thesis, which concludes the cost proportion, the computing models of the surveyor's pole cost proportion and the target procurement cost control model, could guide the planning of the new product development, the decomposition and control of the aimed cost on the design process.