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.
Product development process with focus on value engineering and target-costing: A case study in an automotive company
International Journal of Production Economics ; 105 , 2 ; 459-474
2007
16 Seiten, 12 Bilder, 8 Tabellen, 15 Quellen
Aufsatz (Zeitschrift)
Englisch
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