New Brazilian Automotive Industrial Policy: Analysis Of The Consequences For Local R&d Based On New Comer's Strategies

This study analyses the Brazilian auto-industry based on Porter's diamond model, looking for the four competitive advantage factors and how the new automotive industrial policy (INOVAR-AUTO), recently launched in 2012, impacts on the local automobile industry. Results show that the Brazilian government's goal is in line with Porter's theoretical model, but it leads us to conclude that Brazil needs to devise, design and implement a focused and integrated industrial policy of research and development (R&D) in the country. The survey, conducted with Asian new comer car and auto-part manufacturers, shows they have quickly adapted to the new policy changes of INOVAR-AUTO without consolidating a real local R&D function. The absence of such a technological specialisation policy increases the chances for Brazil to become a centre of production and commercialisation of vehicles conceived externally and produced with increasingly less local content and local design with higher prices due to less competition.1516379Amatucci, A., Bernardes, R.C., Formac¸ão de competências para o desenvolvimento de produtos em subsidiárias brasileiras de montadoras de veículos (2009) Produc¸ão (São Paulo, Impresso), 19, pp. 359-375Arbix, G., Zilbovicius, M., (1997) De JK a FHC - A Reinvenc¸ão Dos Carros, , Scritta, São PauloBalcet, G., Consoni, F.L., Global technology and knowledge management: Product development in Brazilian car industry (2007) International Journal of Automotive Technology and Management, 7 (2-3), pp. 135-151Brazilian Innovation Survey/Brazilian Institute of Geography and Statistics (PINTEC/IBGE), (2008) Survey for the Year 2008, , Ministry of Science and TechnologyCarneiro-Dias, A.V., Bagno, R.B., Camargo, O.S., Pereira, M.C., Britto, G., Recent evolutions in R&D activities in the Brazilian automotive industry (2011) Nineteenth GERPISA International Colloquium, 8-9 June, ParisCeschin, F., Vezzoli, C., The role of public policy in stimulating radical environmental impact reduction in the automotive sector: The need to focus on product-service system innovation (2010) Int. 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Automotive Technology and Management, Special Issue on Change in the World Auto Industry and Policy Responses, 10 (2-3), pp. 321-341Clark, K.B., Wheelwright, S.C., (1993) Managing New Product and Process Development - Text and Cases, , The Free Press, NY, New YorkFederal Government, (2012) Plano Brasil Maior: New Requirement, BrasíliaFreyssenet, M., (2009) The Second Automobile Revolution: Trajectories of the World Carmakers in the 21st Century, 468p. , Palgrave/McMillan, Basingstoke and New YorkHumphrey, J., Globalisation and supply chain networks: The auto industry in Brazil and India (2003) Global Networks, 3 (2), pp. 121-141. , 2Ibusuki, U., Kaminski, P.C., Product development process with focus on value engineering and target-costing: A case-study in an automotive company (2007) International Journal of Production Economics, 105 (2), pp. 459-474Ibusuki, U., Kobayashi, H., Kaminski, P.C., Localisation of product development based on competitive advantage of location and government policies: A case study of car makers in Brazil (2012) Int. J. Automotive Technology and Management, 12 (2), pp. 172-196Industrial Federation of the State of Sao Paulo (FIESP), (2011) Analysis of Foreign Commerce Impact over the Employment in Brazil, São PauloKamp, B., Tozun, R., Automotive industry and blurring systemic borders: The role of regional policy measures (2010) Int. J. Automotive Technology and Management, Special Issue on Change in the World Auto Industry and Policy Responses, 10 (2-3), pp. 213-235Lema, R., Quadros, R., Schmitz, H., (2012) Shifts in Innovation Power to Brazil and India: Insights from the Auto and Software Industries, , Institute of Development Studies, Research Report UKMiller, R., Global R&D networks and large-scale innovations: The case of the automobile industry (1994) Research Policy, 23 (1), pp. 27-46Mudambi, R., Mudambi, S., Navarra, P., Global innovation in MNCs: The effects of subsidiary self-determination and teamwork (2007) Journal of Product Innovation Management, 24 (5), pp. 442-455Muffatto, M., Platform strategies in international new product development (1999) International Journal of Operations and Production Management, 19 (5-6), pp. 449-459Muffatto, M., Roveda, M., Product architecture and platforms: A conceptual framework (2002) International Journal of Technology Management, 24 (1), pp. 1-16National Association of Motorized Vehicle Manufacturers (ANFAVEA), (2002) Annual Report of the Brazilian Automobile Industry, São PauloNegri, J., A Cadeia de Valor global da Indústria Automobilística no Brasil (2010) La Inserción de América Latina Em Las Cadenas Globales de Valor, , Prochnik, V., Edic¸ão Red Mercorsur de Investigaciones EconómicasPorter, M.E., (1998) The Competitive Advantage of Nations, , Free Press, New YorkQuadros, R., Consoni, F., Innovation capabilities in the Brazilian automobile industry: A study of vehicle assemblers' technological strategies and policy recommendations (2009) International Journal of Technological Learning, Innovation and Development (IJTLID), 2 (1-2), pp. 53-75Sindicate of National Vehicle Autoparts Industry (Sindipecas), (2012) Brazilian Autoparts Industry Performance, São Paul

New product development in the context of industry 4.0: insights from the automotive components industry

The advent of Industry 4.0 is imposing several changes and challenges to companies and industries. Connectivity, software dependence, and deep interdependency between companies in global optimized supply chains are some aspects that will be prevalent in any industry. In this context, new product development (NPD) has been changing to fit this new context. Nine semi-structured interviews were conducted in seven companies in the automotive components industry to understand how NPD processes have been changing. The impact of software is particularly noteworthy. Indeed, the automotive components industry has been greatly boosted by the incorporation of software (mainly in terms of electric/electronic components). The development of software, in some cases, can represent between 60 and 80% of product development costs. Such incorporation of software makes the development of software and of automotive components to have more and more similarities. In this context, there is a clear tendency to reduce the development time, increase complexity, and make several iterations (sprints) to verify if the product is in accordance with what the customer or the market demands.- (undefined

Research on target costing: past, present and future

Although target costing is an extensively studied topic in the management accounting litera-ture, a holistic investigation into its methodological development is missing. Therefore, an extensive state-of-the-art analysis is conducted that focuses on articles in highly rated jour-nals. We determine nine distinct research streams that encompass further developments of the traditional target costing methodology. By grouping these streams into three research scopes, we outline the achieved progress as well as remaining tasks for further enhance-ments. Due to the abundance of these tasks, we align them with six future themes of man-agement accounting that we identified as being particularly influential to target costing. As a result, six promising topics for researchers to advance target costing are determined. Addi-tionally, our findings reveal to managers of which issues they should be particularly aware with respect to the performance of their target costing processes