| As a vehicle manufacturing enterprise focusing on the diversified development related to the R & D,production,sales and service of new energy vehicles for H New Energy Vehicle Co.Ltd.It is committed to creating "high-value,high-tech,high-value,high-performance" pure electric vehicles.Based on the decline of the state subsidy policy,the first high-speed vehicle mass production phase of the company’s new energy vehicle product research coincided with the time point when the state subsidy policy declined.In the face of the same consumer group,if H New Energy Automobile Co.Ltd.wants to catch up with its competitors and survive in a violent environment,it must start from the product development stage and control costs to the limit.At present,it is urgent to establish a set of practices.Effective R & D cost control process.To this end,based on the theory and methods of target cost management and operation cost management,this paper applies literature research,comparative analysis,case analysis and other methods to study the research and development cost control of H New Energy Automobile Company.There are four main problems in R & D cost control,such as unclear cost targets.Combined with the specific practice of H New Energy Company’s R & D cost control,with target cost management and operation cost management as the main cost management tools,the process construction of H New Energy Company’s R & D cost control was discussed.Finally,it puts forward five perfect measures including the perfect cost evaluation mechanism for the current main problems to help H New Energy Company achieve cost leadership in the fierce market competition,improve H Company’s economic profit,and maximize the enterprise value.Through this case study,it is finally considered that it is necessary to carry out target cost management in the product development stage,especially the product design stage.The research in this article has certain enlightenment significance to our private self-developed brand auto companies,and provides some references and references for new energy automobile companies to build strong national auto brands in the future.The paper has 8 figures,7 tables,and 74 references. |