فرایند توسعه محصول با تمرکز بر مهندسی ارزش و هزینه یابی هدف : یک مطالعه موردی در یک شرکت خودرو

This research suggests a methodology for the product development process in an automotive company, aiming at the correct systematic approach of Value Engineering (VE) and target-costing in cost management. VE and target-costing are complementary processes, because while one allows the identification of where cost reduction could be achieved, the other shows the target to be achieved to guarantee the long-term profitability plan of a company. In order to do that, work plans were developed, with the application of the VE methodology at three subsequent stages: concept, project and validation. This proposed approach was validated in a case study focused on the engine-starter system of a vehicle, aiming at improved product cost, functionality and quality accomplishment, in accordance with customer needs and the company strategy.

Since the beginning of the automotive industry's history, the main automotive companies have pursued several of differentiation strategies in the production of passenger cars. Technological and market changes created the potential for Henry Ford to modify the rules of the game by adopting the classic strategy of leadership by cost, based on lower production costs of a standard model sold at low price. Ford dominated the industry quickly at world level. However, by the end of the 1920s, economic growth, growing familiarity with the automobile and technological changes had created the potential for General Motors to change the rules once again, using a strategy of differentiation with a wide range of products and details at premium price. With the growing increase in competition, in the most recent decades, companies sought to create higher value in their products for customers. Japanese companies, like Toyota, succeeded in doing so, with products of higher quality at a lower cost. Therefore, a program of new product development must include projects designed to lower product cost and to enhance the value to the customer, because due to growing competitiveness, customers always demand new products with better quality and functionality, without an increase in price (Roy et al., 2004). Many studies are being undertaken in the field of Product Development Process (PDP), because it is one of the main ways to gain competitive advantage for a company. The performance of a product and a good part of its cost are defined in its development (Dekker and Smidt, 2003) and for that reason, in order to optimize these two parameters, a correct approach of cost management in the PDP is necessary. This research demonstrates the importance of developing products not only with quality, but also with cost and functionality in conformity with customer values. These three characteristics, denominated as the “survival tripod” by Cooper (1995) and Cooper and Slagmulder (1997), are related as a rule for the success of companies, which should balance this tripod in accordance with market requirements and the company strategy. Also, according to Cooper and Slagmulder (1997), the correct term should be “cost management” and not “cost reduction”, because the latter simply implies the reduction in functionality and quality of products, while the real task would be to provide exactly the same function with better quality, but at lesser cost.

Cost management does not mean establishing limits of value, but guaranteeing, prior to the beginning of production, that they will be reached. Any attempt to forecast profit or market participation will be hindered without the definition of target-cost for the whole productive chain, without the involvement and the commitment of suppliers and employees to the objective of reaching the target-cost and without taking into consideration the product life cycle. Therefore, the incorporation of VE and target-costing in a work methodology could be interesting in that it advances for the PDP problems and decisions that would have direct impact on the economic result of a company. VE and target-costing are complementary processes, because while one allows the identification of where cost reduction could be achieved, the other shows the target to be achieved to guarantee the long-term profitability plan of a company. This study allowed the identification of some positive points that are the keys to the success of an integrated system of VE and target-costing. They are as follows. 1. Strong performance of cost planning in the PDP. Although the company possesses an image of developing expensive products, with strong focus on quality, cost planning is increasingly present as an active parameter of the project. The PDP has three clear objectives: time, quality and cost. 2. Development through multifunctional teams. The basis of the multifunctional teams involves people from the Engineering, Purchase and VE departments. This allows an exchange of knowledge to make cost reduction proposals in order to achieve the goals of target-cost. Strong coordination and cooperation among people from all departments of the company allow the maintenance of a good activity flow. 3. Important function of Finance. The financial function is essential to manage target-costing. It acts to supply information that guides the activities of cost planning for the entire company, measuring and monitoring the activities to achieve the company's strategic objectives. 4. Integration of cost planning with the company's global strategy. The head office in Germany develops a great part of product design, and its unit in Brazil essentially implements the project, except the systems under its responsibility (technical competence). This limits the activities of VE that could be implemented locally, as the basic concept and its parameters have already been set. However, it was verified that there are still many improvement opportunities in product design, which are developed after consent by the head office. It is possible to improve the original design by developing studies with local suppliers, changing materials or production processes and simplifying the design for local needs. 5. Use of tools and techniques that support VE. As described previously, VE is not applied in a systematic way to the cost reduction process to achieve the target-cost. However, it was observed that many of the cost reduction techniques used by the company, e.g., Reverse Engineering, DFMA, QFD, modularity and part standardization, support the methodology of VE and target-costing. In conclusion, through this case study, it was possible to identify the real cost reduction opportunity (∼10% in the price of electric drive engine-starter), even improving the main function of the product (efficiency of the pneumatic drive for the function “start engine”). But the real gain of this approach lies in the critical analysis of the implemented solutions, making it possible to realize the real benefits of a product to its customers, and trade off new innovative ways with multifunctional teams and also suppliers to overcome market challenges and establish a win–win relationship.