STUDY ON COMPUTING SYSTEM OF COST COEFFICIENT AND TARGET COST OF AUTOMOBILE PARTS AND COMPONENTS

摘要

The automobile is a very complicated product which integrates many high-technologies, and in common, it is made of more than one thousand parts which are assembled according to some functional and technical demands. In the total cost of the enterprise which manufactures the whole automobile, the proportion of procurement cost is very high, even more than 60%. The definition of Cost Coefficient is put forward, and its inbeing in the automobile total cost is analyzed. The computing models of Cost Coefficient in each arrangement are deduced. The ideals about the benchmarking Cost Coefficient is put forward, and the computing methods are given. The application thoughts and flow are expatiated in the development of a new automobile. Based on the study results, the computing and application system for Cost Coefficient has been developed, and the economy benefit is very remarkable in the cost reduction for mass production. Accordingly, the thought of cost reduction can be performed in the whole process of product development, and the cost control in the product development is feasible.