본문/내용
Mercedes-Benz All Activity Vehicle (AAV)Target costing
Contents
Ⅰ. Intro
1. What is AAV
2. Target Costing
Ⅱ. 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 cust…
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