Product development process with focus on value engineering and target-costing: A case study in an automotive company
Autor(es):
Ibusuki, Ugo; Kaminski, Paulo Carlos
Data:
2007
Palavras-chave:
Keywords:
Cost management; Cost reduction; Product development; Target-costing; Value engineering
DOI:
10.1016/j.ijpe.2005.08.009
Link da Publicação:
Abstract:
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. © 2006 Elsevier B.V. All rights reserved.