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在我国经济发展中,汽车工业是重要的战略性产业,汽车工业的发展,是衡量一个国家工业化发展水平的重要标志之一。而随着我国汽车产业的发展,市场上的竞争愈发激烈,许多品牌的汽车企业,特别是对自主品牌企业来说,在生产经营中面临着巨大的挑战与压力。为此,就需要加强汽车企业的新产品研发力度,提高对产品成本的控制力,来提高企业的效益。本文从汽车企业的产品开发环节入手,简要概述了目标成本管理的相关理论知识,分析了汽车企业实施目标成本管理的必要性,并进一步提出目标成本管理在汽车新产品开发中的应用过程,希望能够给相关者提供一些建议。
In the economic development of our country, the automobile industry is an important strategic industry. The development of the automobile industry is one of the important indicators to measure the level of industrialization in a country. With the development of China’s automobile industry, the competition in the market is becoming fiercer and fiercer. Many brands of automobile enterprises, especially those with independent brands, face enormous challenges and pressures in production and operation. To this end, we need to strengthen the automotive product research and development efforts to improve product cost control, to improve business efficiency. This paper starts with the product development of automobile enterprises, briefly summarizes the relevant theoretical knowledge of target cost management, analyzes the necessity of implementing target cost management for automobile enterprises, and further proposes the application process of target cost management in the development of new automobile products. Can provide some advice to the stakeholders.