| ABSTRACT | 第4-5页 |
| 摘要 | 第6-7页 |
| ACKNOWLEDGEMENTS | 第7-16页 |
| 1 INTRODUCTION | 第16-21页 |
| 1.1 Research Background | 第16-17页 |
| 1.1.1 Research Significance | 第16-17页 |
| 1.2 Research Route and Framework | 第17-19页 |
| 1.2.1 Research Route | 第17-18页 |
| 1.2.2 Research Framework | 第18-19页 |
| 1.3 Research Methodologies | 第19-20页 |
| 1.4 Content Framework | 第20-21页 |
| 2 LITERATURE REVIEW | 第21-25页 |
| 2.1 Literature Review on Supply Positioning Model | 第21页 |
| 2.2 Literature on target costing management | 第21-24页 |
| 2.3 Research on VA/VE(Value Engineering／Value Analysis) | 第24-25页 |
| 3 DESCRIPTION AND PROBLEM ANALYSIS ON MM TARGET COSTINGMANAGEMENT | 第25-36页 |
| 3.1 A Brief Introduction to MM Corporation | 第25页 |
| 3.2 Target Costing Management Development in MM Corporation | 第25-31页 |
| 3.2.1 Overview of Target Costing Management in MM | 第27页 |
| 3.2.2 Procedures of Target Costing Management | 第27-30页 |
| 3.2.3 Management of Cost Reduction Procedure | 第30-31页 |
| 3.3 Target Costing Management in MM Chrysler Jeep 55X Project | 第31-34页 |
| 3.3.1 Background of Chrysler Jeep 55X Project | 第31页 |
| 3.3.2 Target Costing Management During Pricing Period of New Projects | 第31-34页 |
| 3.3.3 Target Costing Management of Suppliers | 第34页 |
| 3.4 Problem Analysis of MM Target Costing Management | 第34-36页 |
| 3.4.1 R&D people have less sense of cost management | 第34-35页 |
| 3.4.2 Product value can not be decrease | 第35页 |
| 3.4.3 Supplier concern with immediate economic benefit | 第35-36页 |
| 4 APPLICTION OF TARGET COSTING METHOD IN CRITICAL PURCHASINGITEMS OF AUTOMOTIVE COMPONENTS | 第36-45页 |
| 4.1 The Concept and Development of Supply Positioning Model | 第36-38页 |
| 4.2 Typical Strategies of Critical Item Purchasing | 第38页 |
| 4.3 Features of Suppliers of Critical Purchasing Items | 第38页 |
| 4.4 The nature of VA/VE method in automotive components Industries | 第38-40页 |
| 4.4.1 Value Analysis | 第38-39页 |
| 4.4.2 Value Theory | 第39页 |
| 4.4.3The Purpose of Value Analysis | 第39页 |
| 4.4.4 The procedure of the value analysis of automobile components | 第39页 |
| 4.4.5 Value Engineering | 第39-40页 |
| 4.5 Differences between target cost management and traditional costmanagement | 第40页 |
| 4.6 Focusing on Cost Optimization During Product Designation | 第40-42页 |
| 4.6.1 Developing Strategies of Critical Purchasing Items Supply | 第41页 |
| 4.6.2 Implementing Target Cost Management | 第41-42页 |
| 4.6.3 Focusing on Cost Optimization During Product Designation Phase | 第42页 |
| 4.7 Cost management during preliminary phase of designation | 第42-45页 |
| 4.7.1 Supplier Participation in Co-designation Preliminarily | 第43页 |
| 4.7.2 Optimization of the Designation Cost during Designation Phase | 第43页 |
| 4.7.3 Application of Functional Cost Analysis Tools | 第43-45页 |
| 5 SUGGESTIONS | 第45-52页 |
| 5.1 MM Objective Costing Management Assessment | 第45-49页 |
| 5.1.1 Success of MM Objective Costing Management | 第45-48页 |
| 5.1.2 Inadequate of MM Objective Costing Management | 第48-49页 |
| 5.2 Further Research Suggestions | 第49-52页 |
| 5.2.1 Focus on Early-stage of Development Phase | 第50页 |
| 5.2.2 Establish The Strategic Partnership With Suppliers | 第50-51页 |
| 5.2.3 Establish Cost Communication Platform With Clients | 第51-52页 |
| 6 CONCLUSION | 第52-54页 |
| REFERENCES | 第54-55页 |
