汽车工业是我国经济的重要支柱产业之一。经过几十年的发展，像其他传统行业一样，汽车产业也不可避免地进入了调整期。各家企业百花齐放的同时带来了市场竞争的不断加剧。在激烈的市场竞争下，价格战不可避免。越来越低的整车销售价格为整个产业带了巨大的成本压力，这种压力从整车企业逐级传导到各级零部件企业，使得成本管控的能力成为他们重要的核心竞争力。
汽车行业的产品开发通常按项目制运行。一款汽车产品的研发不是由整车企业独自完成，通常都是是由主机厂牵头，各零部件企业配合主机厂进行产品的协同开发。主机厂在产品立项之初即寻找下级零部件企业进行竞标，通过对价格，质量，工程能力等因素综合考量进行合作伙伴的选择。在这样的模式下，汽车产品的定价方式区别于其它产品，都是在产品规划之初就已经将最终价格锁定在一个范围。对于零部件企业来说，一般都是通过竞标的形式从整车企业获取项目，然后再进行产品的开发工作，产品开发完成后，以项目获取时的产品价格对主机厂供货。在这样的定价模式下，汽车零部件企业必须在项目获得后将产品开发过程中的产品成本控制在一定的范围内，保证产品在量产时能够以项目获得时的价格向主机厂供货。
本文以目标成本管理，价值链成本管理为理论基础，结合项目成本管控的方法，从行业特点出发，对A公司基于项目制的产品成本管控现状进行了分析。并结合A公司一个正在进行新产品开发的项目B60为例，对A公司在当前的产品成本管控过程下，在报价阶段产品成本估算环节、开发阶段的产品目标成本设定环节、产品成本变更管理环节、以及项目费用控制环节的流程及方法进行梳理，提出了在各个环节出现的产品成本管控问题。继而针对各个环节的具体问题展开具体分析，找到导致问题的深层次原因，并最终提出相应的改善计划。
文章通过对造成各种问题的深层次原因进行梳理和总结，将焦点聚焦在产品成本管控基准的不明确。并据此为方向，提出了建立明确的产品成本管控基准，将报价阶段的产品成本评估与产品开发阶段的产品成本管控结合起来，进行一体化管理的优化思路。在这样的思路下，提出了对A公司现行的产品成本评估流程、目标成本设定流程、产品成本变更管理流程的优化建议；同时提出了建立产品成本评估环节、项目费用管控环节的相关数据基准的建议，以此帮助A公司对其产品成本管控现状进行全面的优化和改进。

Automobile industry is one of pillar industries of our economy. After decades years of development, the automobile industry, like other traditional industries, has inevitably entered a period of adjustment. At the same time, the market competition has been intensified. In the fierce market competition, price war is inevitable. The lower and lower vehicle sales price brings huge cost pressure to the whole industry. This pressure is transmitted from vehicle enterprises to parts enterprises at all levels step by step, making the ability of cost control become their core competitiveness.
Product development in the automotive industry usually runs on a project basis. The research and development of an automobile product is not completed by the vehicle enterprise alone, but is usually led by the OMEs, and the component enterprises cooperate with the OEMs to carry out the collaborative development of the product. At the beginning of product project approval, OEMs seek upstream enterprises for bidding, and select partners through comprehensive consideration of price, quality, engineering ability and other factors. In this mode, the pricing method of automobile products is different from other products. The final price is locked in a range at the beginning of product planning. For parts enterprises, they generally acquire projects from OEMs through bidding, and then develop products. After product development is completed, they supply products to the OEMs at the price at which the project is acquired. Under this pricing model, auto parts enterprises must control the product cost in the process of product development within a certain range after the project is obtained, so as to ensure that the product can be supplied to the OEMs at the price when the project is obtained in mass production.
Guided by the ideas of target cost management, project cost management and value chain cost management, this paper combined with the methods of project cost control and product cost control, and started from the characteristics of the industry, analyzed the current situation of product cost control based on project system of A company. Taking A Company project B60 which is developing new products as an example, the process and methods of product cost estimation in the quotation stage, product target cost setting in the development stage, product cost change management and project cost control in the current product cost control process are reviewed. The problems of product cost control in each link are put forward. Then the specific problems of each link are analyzed to find the underlying causes of the problems, and finally put forward the corresponding improvement plan.
By sorting out and summarizing the deep-rooted causes of various problems, the paper focuses on the ambiguity of the product cost control benchmark. Based on this, an optimization idea was proposed to establish a clear product cost control benchmark, combine the product cost assessment at the stage of quotation with the product cost control at the stage of product development, and carry out integrated management. In this way, this paper puts forward some suggestions on the optimization of Company A's current product cost evaluation process, target cost setting process and product cost change management process. At the same time, it puts forward the suggestion of establishing the relevant data benchmark of the product cost evaluation link and the project cost control link, so as to help A company comprehensively optimize and improve the current situation of its product cost control.