Descripción: Basic Explanations and understanding of tips found in Xentry Diagnostics Software
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CASE MERCEDESBENZ ( AAV) Presented by : Stef Harum Natalisa
I NTRODUCTI ON •
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in the the early early 1990s 1990s => the the recession beginning In 1993 these !roblems caused the "orst sales slum! in decades and the lu#ury carma$ carma$er er lost money %or the &rst time in its history'
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() has streamlined the core business and established simultaneous engineering !rograms "ith su!!liers' () started de*elo!ing a range o% ne" !roducts' +he !roducts are are ,-,lass .-,lass .-,lass ne" s!ortster S/ -class and (-class ll cti*ity 2ehicle 2ehicle 24 In 1993 () announced "ould build its &rst !assenger *ehicle-manu%acturing %acility in the 5nited States' +he decision em!hasi6ed the com!any7s globali6ation strategy and desire to mo*e closer to its customers and mar$ets'
THE AAV PROJECT PHASES
1998 ,once!t Phase
1993 Proect eali6ation Phase
199; Production Phase
CON ONCEPT PHASE,1992– 1993
com!ared the e#isting !roduction line "ith *arious mar$et segments to disco*er o!!ortunities %or ne" *ehicle introductions' => s!orts utility *ehicle mar$et that "as dominated by
rough cost estimate "as de*elo!ed
Proected cash ?o"s "ere analy6ed o*er a 10-year !eriod using net !resent *alue NP24 analysis to ac@uire !roect a!!ro*al %rom the board o% directors )ased on the economic %easibility study o% the conce!t !hase the board a!!ro*ed the !roect and initiated a search %or !otential manu%acturing locations
PROJECTRE REALI ZATI ON PHASE,1993– 1996
egular customer clinics ,ustomers "ere as$ed to ran$ the im!ortance o% *arious characteristics including sa%ety com%ort economy and styling'
.ngineers organi6ed in %unction grou!s designed systems to deli*er these essential characteri characteristics stics
+he com!any7s com!any7s strategic strategic obecti*e obecti*e : Aeli*er !rodu !roducts cts that "ere "ere slightly more e#!ensi*e than com!etiti*e models' Ho"e*er the additional cost "ould ha*e to translate into greater !ercei*ed *alue on the !art o% the customer
PRODUCTI ON PHASE,1997 nnual u!dates o% the NP2 analysis and re!orted to the head@uarters in ermany (onthly de!artmental meetings discuss actual cost !er%ormance com!ared "ith standards de*elo!ed during the cost estimation !rocess the accounting system ser*ed as a control mechanism to ensure that actual !roduction costs "ould con%orm to target or standard4 costs'
TARGET COSTI NG AND THE AAV
+.+ + .+ ,BS+IN ,BS+IN •
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estimate o% the e#isting cost %or each %unction grou! com!onents o% each %unction grou! "ere identi&ed "ith their associated costs' ',ost reduction targets "ere set by com!aring the estimated e#isting cost "ith the target cost %or each %unction grou! cost reduction targets "ere established %or each com!onent'
() bought and tore do"n com!etitors7 *ehicles to hel! understand their costs and manu%acturing !rocesses' +he 2 2 manu%acturing manu%acturing !rocess !rocess relied relied on high *alue-added systems su!!liers () e#!ected su!!liers to meet established cost targets'
I NDEX DEVELOPMENT TO SUPPORT TARGET COSTI NG ACTI VI TI ES •
+able 1 illustrates the calculations +able calculations used to @uanti%y customer customer res!onses to the 2 conce!t
Category
Importance
Relative Percentage
Safety
38
C 1D
C omfort
8E
38
Economy
1E
1F
Styling
;
9
Total
;9
100
Tale !" Target Cost and Percentage y Function Group
Function Group
Target Cost
Percentage of Total
C hassis
G ####
8 0D
Transmission
G ####
8E
Air conditioner
G ####
E
Electrical system
G ####
;
Other function groups
G ####
C3
Total
G#####
1 0 0D
TABLE 3.FUNCTI ON GROUPCONTRI BUTI ON TO CUSTOMER REQUI REMENTS
TABLE 4.I MPORTANCE I NDEX OFVARI OUS FUNCTI ON GROUPS
TABLE 5.TARGET COST I NDEX
1.WHATI STHE HECOMPETI TI VE ENVI RON ONME MENT FACED BY MB MB? •
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In 1990 .conomic recession' (ercedes struggled "ith !roduct de*elo!ment cost efciency material !urchasing and !roblem in ada!ting changing mar$et orst sales slum! S!ort 5tilities 2ehicle mar$et dominated by
2.HOW HASMB REACTED TO THE CHA HANGI NG WO W ORLD MARKET FOR LUXURY AUTOMOBI LES? •
3.USI NG COO OOPER’ R’ SCOS OST,QUALI TY,AND FUNCTI ONALI TY CHA HART RT,DI SCUSSTHE HEFACTOR ORSON WHI CH MBCOMPETESWI TH OTHER AUTOMOBI LE PRODUCERSSUCH ASJEEP,FORD,AND GM.
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.stablished simultaneous simultaneous engineering !rogram !rogram "ith su!!lier &rst tier su!!liers !ro*ided system %or !roduction o% aJE000 *ehicles annually egular customers clinics sur*eying customer the im!ortance o% *arious characteristic sa%ety com%ort economy styling4' +he com!any7s strategic "as to deli*er deli*er !roducts that "ere "ere slightly more e#!ensi*e than com!etiti*e model but translated into greater !ercei*ed *alue on the !art o% the customer
4.HOW DOESTHE HE AAV PROJ OJECT LI NK WI TH MB STRATEGY I N TERMS MSOFMARKE KETCOVERAGE? •
nalysis re*ealed o!!ortunities in the ra!idly e#!anding s!orts utilities *ehicle mar$et as (ercedes is disco*ering o!!ortunities %or ne" *ehicles introductions' () e#!anding the mar$et co*erage by de*elo!ing ne" !roduct K2 PB<.,+L the &rst !assenger *ehicle manu%acturing %acility in 5S'
6.HOW DOESMB APPROACH COST REDUCTI ON TO ACHI EVE TARGET COSTS? •
+he !rocess !rocess o% achie*ing achie*ing target target cost %or the the 2 began began "ith an estimate o% the e#isting cost %or each %unction grou!' Ne#t com!onents o% each %unction grou! "ere identi&ed "ith their associated costs' ,ost reduction targets "ere set by com!aring the estimated e#isting cost "ith the target cost %or each %unction grou!' +hese %unction grou!s included the %ollo"ing: doors side"all and roo% electrical system bum!ers !o"ertrain seats heating system coc$!it and %ront end' Ne#t cost reduction targets "ere established %or each com!onent' s !art o% the com!etiti*e benchmar$ !rocess () bought and tore do"n com!etitors7 *ehicles to hel! understand their costs and manu%acturing !rocesses'
7.HOW DO SUPPLI ERS FACTOR OR I NTO THE HE TARGET COSTI NG PROCESS? WH WHY ARE THE HEY SO CRI TI CALLY I MPORTANT TO THE SUCCESSOFTHE MB AAV? •
+he 2 manu%acturing manu%acturing !rocess relied relied on high *alue-added systems su!!liers' or e#am!le the entire coc$!it "as !urchased as a unit %rom a systems su!!lier' su!!lier' +hus systems su!!liers "ere !art o% the de*elo!ment !rocess %rom the beginning o% the !roect' () e#!ected su!!liers to meet established cost targets' +o +o enhance %unction grou! eMecti*eness su!!liers "ere brought into the discussion at an early stage in the !rocess' Aecisions had to be made @uic$ly in the early stages o% de*elo!ment'
8.WHATROL OLE DOESTHE ACCOUNTI NG DEPARTME MENT PLAYI N THE HETARGETCOSTI NG PROC OCESS? •
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Pre!ared a three-year !lan including income statements4 annually and Pre!ared re!orted to the head@uarters in ermany the accounting system ser*ed as a control co ntrol mechanism to ensure that actual !roduction costs "ould con%orm to target or standard4 costs'
