21 世纪以来，随着中国经济的高速发展和老百姓收入的提高，汽车逐步进入寻常百姓家庭， 成为一种代步工具。同时市场上也涌现出越来越多的汽车企业和汽车品牌，呈现百花齐放，百 家争鸣的景象。哪个企业的产品开发和项目管理搞得好，哪个企业的产品就能在激烈的市场竞 争中立于不败之地。其中，对汽车企业来说，项目成本管理是重中之重，是企业的生命线，是 企业的核心竞争力。新产品（车型）开发的成本管理做的好，各项工作有条不紊的进行，能有 效缩短产品开发周期，降低开发成本，提高产品质量，从而让消费者满意，最终占领市场。反 之，则会浪费大量人力、物力，项目节点不能按期达成目标，质量及验证存在先天缺陷，影响 客户交付，导致产品召回甚至失去市场。 本文通过查阅大量汽车项目管理和汽车战略管理的相关文献，对过去和现在汽车项目成本 管理的研究成果进行了回顾与分析，指出了目前的研究水平和发展动态、应当解决的问题和未 来汽车项目成本管理的发展方向。同时，通过实地调研（包括人员访谈），掌握了 F 汽车公司 新产品项目成本管理的现状与问题，依据有关理论，对 F 汽车公司项目成本管理的问题进行了 分析。此外，本文还通过对比国内其它车企新产品开发项目成本管理的发展状况，比较分析文 献中各种不同的观点、理论，“取各家之长”，进而分析指出 F 汽车目前的发展机会和困境并提 出成本管理优化方案，包括提升本土化开发、优化目标成本设定流程，运用最优对标流程、采 用最优成本估算法、加强设计变更流程成本控制以及运用集团式采购。优化方案从设计，流程 和商务方面对目前 F 公司在成本管理方面存在的问题进行了全面的考虑。 在方案验证方面，F 公司对 C1 新车型项目实施了部分成本管理优化方案，包括优化设计成 本、改进目标成本设定流程、实施最优对标流程、运用最优成本估算法。通过方案实施前后成 本数据的对比，证明了其有效性和可实现性，改善效果显著： 1. 新车型本土化开发偏弱的问题，通过启用本土设计团队，本土供应商，以及运用中国特 供车和平台化开发设计理念，使得设计成本大幅下降。 2. 目标成本粗放的问题，通过实施改进的目标成本设定流程，使得目标成本准确度提升。 3. 目标成本设置流程缺乏有效性问题，通过实施最优对标流程，使得整车成本竞争力提升。 4. 零部件估算成本不准确问题，通过运用最优成本估算法，使其准确度显著提高并成为评 价设计零件是否满足目标成本以及商务议价的重要依据。 最后，为了保证 F 汽车公司新车型成本管理的优化措施能顺利实施，本文还提出了相关保 障措施。包括加强企业研发、采购和成本核算环节的成本管理，以及开展价值链成本管理。 本文的研究能够让 F 公司认识到目前新车型成本管理上的不足，从而采取积极有效的措施 改进目前存在的问题，最终能为 F 公司高效，优质的推出新车型打下坚实的基础。另外也给其F 汽车公司新产品开发项目的成本管理研究 II 它企业在改进新产品开发项目的成本管理方面一些建议和参考。 关键词：成本管理，成本估算，本土化，集中采购南京航空航天大学硕士学位论文 III ABSTRACT With the development of economy, cars are gradually entered normal family. At the same time, more and more company emerge into automotive business and make strong competitive each other. The company with high-level program management and competitive product will gain high market share. From car maker perspective, top priority assignment is about new model program cost management, which not only related to company survival, but also its core competitiveness. Good performance in new model program cost management will shorten the research and development cycle time, reduce development cost and improve the car quality. Eventually, it can make customer satisfaction and get high sales volume accordingly. On the contrary, poor cost management will waste lots of manpower and material resources. Furthermore, it will lead to program timing milestone delay, bad product quality and car delivery extension, especially car recall. In this thesis, author make deep study on auto program cost management past and present by looking up relevant documents. Based on study outcome, author point out its current level, open issues and develop trend. In addition, through staff interview, author understand F motor company current situation and open issues for new model program cost management. Furthermore, based on benchmark study for domestic competitor and analysis, author finally found out the root cause and raise relevant corrective action to fix these issues. The action plan including improve design local development, optimize target cost setting process, apply best of benchmark process, adopt optimal cost estimate, strengthen cost control for design change, centralized purchasing. These actions are raised which considering from design, process and commercial perspective. In plan validation phase, F company take some action plan in C1 new program, which including decrease design development cost, optimize target cost setting process, apply best of benchmark process, adopt optimal cost estimate. Through cost comparison, we can see these action plans are effective and achievable. The detailed improvement as below. 1. The issue of poor local design, through the introduction of local design team, local suppliers, and the use of Chinese supply vehicles and platform development design concept, the design cost has been greatly reduced. 2. The problem of inaccurate target cost, through the implementation of the improved target cost setting process, makes the target cost accuracy. 3. The problem of target setting process lacks effectiveness, through the implementation of the bestF 汽车公司新产品开发项目的成本管理研究 IV of benchmark process, makes the cost competitiveness of the whole vehicle improved. 4. The issue of part’s estimate value inaccurate, through the implementation of optimal cost estimate process, part’s estimate is an important basis for evaluating whether the design product meets the target cost and commercial negotiation. Finally, in order to ensure the smooth implementation of the optimization measures for the cost management of F company's new models, this paper also puts forward relevant safeguard measures. Including strengthening the cost management construction of enterprise procurement and R&D links, implementing lean manufacturing cost management and developing value chain cost management. The research in this paper can make F company realize the shortcomings in cost management of new models, so as to take positive and effective measures to improve the existing problems, and eventually lay a solid foundation for F company to launch new products with high efficiency and quality. In addition, it also gives some suggestions and references to other enterprises in improving the cost management of new product development projects. Keywords: Cost Management, Cost Estimation, Localization, Centralized Purchasing南京航空航天大学硕士学位论文 V 目 录 第一章 绪论 ................................................................. 1 1.1 选题背景与研究意义 ..................................................... 1 1.1.1 选题背景 ....................................................... 1 1.1.2 研究意义 ....................................................... 2 1.2 国内外研究动态 ......................................................... 3 1.2.1 国外研究动态 ................................................... 3 1.2.2 国内研究动态 ................................................... 4 1.3 研究内容与研究方法..................................................... 5 1.3.1 研究内容 ....................................................... 5 1.3.2 研究方法 ....................................................... 5 1.4 研究思路与技术路线..................................................... 6 1.4.1 研究思路 ....................................................... 6 1.4.2 技术路线 ....................................................... 6 第二章 相关理论概述.......................................................... 8 2.1 项目成本管理的过程和方法............................................... 8 2.1.1 项目成本管理过程 ............................................... 8 2.1.2 项目成本管理的内容和方法 ....................................... 9 2.2 项目成本的控制手段.................................................... 13 2.2.1 基于预算的目标成本控制方法 .................................... 13 2.2.2 基于标杆的目标成本控制方法 .................................... 13 2.2.3 基于价值分析的成本控制方法 .................................... 14 2.2.4 基于