Mercedes-Benz All Activity Vehicle (AAV)Target costing
Contents
¥°. Intro
1. What is AAV
2. Target Costing
¥±. Solutions
1. a ,b ,d
2. AAV Project
3. e, f, g, h
Intro
What is AAV
All Activity Vehicle
What is Target costing
involves setting a target cost by subtracting a desired profit margin from a competitive market price
cf. cost-plus pricing
Intro
Solutions
a. The Competitive Environment Faced by MB
Expanding SUV market
But, dominated by
Potential worldwide sales opportunity
for a high-end AAV
b. Reaction to the Changing World
for Luxury Automobiles
Customer clinic
Design and testing team
Manufacturing location
Solutions
d. AAV Project link with MB¡¯s Strategy
in terms of Market Coverage
Developing a range of new product
to move closer to its c¡¦(»ý·«)
e. the Process of Developing an Importance Index for A Function Group on Component
|
ble 2 Target cost and Percentage by Function Group
Solutions
FUNCTION GROUP
TARGET COST
PERCENTAGE OF TOTAL
Chassis
$ x,xxx
20%
Transmission
x,xxx
25
Air conditioner
xxx
5
Electrical system
xxx
7
Other function system
x,xxx
43
Total
$ x,xxx
100%
Table 3 Function Group Contribution to Customer Requirement
Solutions
CATEGORY
FUNCTION GROUP
SAFETY
COMFORT
ECONOMY
STYLING
Chassis
50%
30%
10%
10%
Transmission
20
20
30
-
Air conditioner
-
20
-
5
Electrical system
5
-
20
-
Other function group
25
30
40
85
Total
100%
100%
100%
100%
Table 4 Importance Index of Various Function groups
Solutions
CATEGORY
FUNCTION GROUP
SAFETY
.41
COMFORT
.32
ECONOMY
.18
STYLING
.09
IMPOTANCE INDEX
Chassis
0.50
0.30
0.10
0.10
0.33
Transmission
0.20
0.20
0.30
-
0.20
Air conditioner
-
0.20
-
0.05
0.07
Electrical system
0.05
-
0.20
-
0.06
Other function group