一次思维转向，让产品价格降至三分之一

Core Insights - Many manufacturing companies face the dilemma of low profits despite optimized designs and mature processes, often due to a reliance on "cost improvement" strategies that yield only marginal gains of 1% to 3% [1][2][4] - A shift in mindset from "cost reduction" to "target cost realization" is essential for maintaining profitability in competitive markets [1][8] Cost Improvement - "Cost improvement" refers to minor adjustments made within existing frameworks, focusing on optimizing current products and designs [3][4] - This approach is limited as it relies on existing designs, leading to diminishing returns as products mature [4][20] Cost Planning - "Cost planning" involves setting profit structures during the design phase, allowing companies to define target costs based on desired profits and market prices [5][6] - This method requires cross-departmental collaboration and a deeper understanding of costs from design teams [6][20] Case Study: Automotive Component Company - A design manager realized that continuous cost improvement was insufficient and shifted to cost planning, aiming to reduce costs by redesigning the product from the ground up [9][12] - By challenging industry norms and simplifying the product structure, the company achieved a 50% reduction in costs and a 33% decrease in overall product costs without sacrificing performance [16][18] Strategic Implications - The transition from cost improvement to cost planning represents a significant shift in thinking, emphasizing proactive profit design rather than reactive cost cutting [20][21] - Successful implementation of cost planning fosters a culture of profit-oriented design, enabling sustainable profitability [20][21]