关键词: 成本控制；乘用车；研发项目；物料成本；控制模型

Abstract: With the increasingly fierce competition in the passenger car market, the prices of bulk raw materials and various chips continued to rise, the survival pressure of passenger car enterprises has increased rapidly. For the survival and development of passenger car enterprises, innovating material cost control mode is a necessary means. This paper analyzes and studies the development scope, parts development and carry over strategy, configuration planning, material cost list and material cost composition of passenger car research and development project, establishes the material cost control model of passenger car research and development project by using GBOM system, SAP system and Excel. This paper analyzes the material cost control model of passenger car research and development project, which has a certain reference significance for alleviating the pressure of enterprise cost competition and improving the level of material cost control.

Key words: Cost control; Passenger car; Research and development project; Material cost; Control model