کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5082777 | 1477647 | 2007 | 16 صفحه PDF | دانلود رایگان |
![عکس صفحه اول مقاله: Product development process with focus on value engineering and target-costing: A case study in an automotive company Product development process with focus on value engineering and target-costing: A case study in an automotive company](/preview/png/5082777.png)
This research suggests a methodology for the product development process in an automotive company, aiming at the correct systematic approach of Value Engineering (VE) and target-costing in cost management. VE and target-costing are complementary processes, because while one allows the identification of where cost reduction could be achieved, the other shows the target to be achieved to guarantee the long-term profitability plan of a company. In order to do that, work plans were developed, with the application of the VE methodology at three subsequent stages: concept, project and validation. This proposed approach was validated in a case study focused on the engine-starter system of a vehicle, aiming at improved product cost, functionality and quality accomplishment, in accordance with customer needs and the company strategy.
Journal: International Journal of Production Economics - Volume 105, Issue 2, February 2007, Pages 459-474