Abstract: According to the new energy vehicle industry development plan, the sales volume of new energy vehicles in China will reach 25% in 2025. Developing new energy vehicles is the only way for China from a big automobile country to a powerful automobile country. In the context of the national new energy vehicle strategy, based on the concept of "original price planning", with the goal of controlling the design cost of new products, relying on the original price technology management tools, the original cost model for parts can be established, which can refine the cost calculation regularly. Practice shows that original price technology is a powerful tool in the development of new energy vehicles.

Key words: Target cost, Original price technology, Cost model, Purchasing collaboration, Balanced thinking

摘要： 根据《新能源汽车产业发展规划》,2025年中国新能源汽车新车销量占比将达到25%^[1]。发展新能源汽车,是我国从汽车大国迈向汽车强国的必由之路。在国家新能源汽车战略背景下,基于“原价企划”的理念,以控制新产品设计成本为目标,依托原价技术管理工具,建立零件正向成本精算模型,使零件成本测算工作更加精细化,使其面向成本设计变为常态化,实现在研车型设计成本持续优化。实践表明,原价技术是确保新能源在研车型开发成败的有力武器。

关键词: 目标成本, 原价技术, 成本模型, 采购协同, 平衡思维