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

摘要： 随着乘用车市场竞争日趋激烈，大宗原材料价格和各类芯片价格持续攀升，乘用车企 业生存压力急速增加。乘用车企业为了生存和发展，创新物料成本控制模式是必要手段。文 章通过分析和研究乘用车研发项目的开发范围、零件开发及沿用策略、配置策划、物料成本 清单、物料成本构成，运用 GBOM 系统、SAP 系统、Excel 等建立了乘用车研发项目物料成 本控制模型。文章就乘用车研发项目物料成本控制模型进行分析，对缓解企业成本竞争压力、 提升物料成本控制水平具有一定的参考意义。

关键词: 成本控制；乘用车；研发项目；物料成本；控制模型