Der Modulare Ottomotorbaukasten von Volkswagen

Szengel, Rüdiger; Middendorf, Hermann; Møller, Niels; Bennecke, Hans

doi:10.1007/s35146-012-0363-9

Cited by 7 publications

(1 citation statement)

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“…Modular design of cars is therefore of strategic importance: To enable the configuration of many different end products but still allowing economies of scale in development, engineering, purchasing, and manufacturing. Volkswagen's MQB platform is one of the main product platforms (Ru¨cker, Jaenicke, & Hofer, 2014;Szengel, Middendorf, Mo¨ller, & Bennecke, 2012). This has required an investment of several billions of Euros, and it is considered one of the best examples of modular design not only from an engineering point of view but also from a cost management and marketing perspective.…”

Section: Discussionmentioning

confidence: 99%

Methods for Cost Management during Product Development: A Review and Comparison of Different Literatures

Wouters¹,

Morales²,

Grollmuss³

et al. 2016

Advances in Management Accounting

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. ABSTRACT Purpose À The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014). Methodology/approach À This structured literature search covers papers published in 23 journals in IOM in the period 1990À2014.Findings À The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and Advances in Management Accounting, Volume 26, 139À274Originality/value À This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

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Section: Discussionmentioning

confidence: 99%