Designing technically complex products using the target costing method
Abstract
The article outlines the main points of design based on the definition of target costing for the components of technically complex products. Examples of foreign experience in the application of the method are given. The prospect for the method application in domestic conditions is described. The method of target costing is described. The target costing method is illustrated on the example of the improvement of an already manufactured industrial device used to automate construction work. A number of competitor models in the same price group were selected based on a marketing analysis. The functional-cost analysis determines the integral importance of the main functions. Based on the calculated cost and function-cost analysis, the new value of the functions and components of the apparatus were calculated. The conclusion about the applicability of the target cost method is given.
About the Authors
N. Yu. Ivanova
Bauman Moscow State Technical University
Russian Federation
Russian Federation
Nadezhda Yu. Ivanova - Candidate of Economic Sciences, Associate Professor of the department « Economics and organization of production » of Bauman Moscow State Technical University.
Moscow, 2nd Baumanskaya str. 1, 105005
S. D. Ivanov
Bauman Moscow State Technical University
Russian Federation
Russian Federation
Sergey D. Ivanov - Candidate of Technical Sciences, Associate Professor of the department "Lifting and transport systems" of Bauman Moscow State Technical University.
Moscow, 2nd Baumanskaya str. 1, 105005
Ju. V. Shkalikova
University of Applied Sciences and Arts
Germany
Germany
Julia V. Shkalikova - engineer-manager, master's student of the European Master in Project Management (M. A.) program at the University of Applied Sciences and Arts.
Dortmund, 100 Sonnenstrabe Str., 44139
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For citations:
Ivanova N.Yu., Ivanov S.D., Shkalikova J.V. Designing technically complex products using the target costing method. Machines and Plants: Design and Exploiting. 2023;(2):69 - 80. (In Russ.)
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