Target Costing Expert

Since its spin-off in September 2025, AUMOVIO continues the business of the former Continental group sector Automotive as an independent company. The technology and electronics company offers a wide-ranging portfolio that makes mobility safe, exciting, connected, and autonomous. This includes sensor solutions, displays, braking, and comfort systems, as well as comprehensive expertise in software, architecture platforms, and assistance systems for software-defined vehicles. In the fiscal year 2025, the business areas, which now belong to AUMOVIO, generated sales of 18.5 billion Euro. The company is headquartered in Frankfurt, Germany and has over 82,000 employees in more than 80 locations worldwide. AUMOVIO China builds on the legacy of Continental’s Automotive group sector, which entered the Chinese market in 1994. With more than three decades of extensive experience in the Chinese automotive industry, AUMOVIO China is committed to drive the automotive industry transformation and high-quality development through innovative technologies. Leveraging its long-established local R&D capabilities, a smart production and manufacturing network, and a comprehensive localized value chain, AUMOVIO China provides tailored system solutions to global OEMS, delivering swift and precise responses to the market’s diverse and evolving demands.  AUMOVIO China operates 12 production sites and 5 R&D centers in China, with a workforce of around 9,500 employees.

Target Costing Expert

Core Responsibilities：
End-to-End Product Cost Management

• Responsible for target product and production cost calculations across all lifecycle phases – from initial concept to end of production.
• Conduct top-down, bottom-up, and greenfield target cost analyses, considering CO₂ targets and sustainability aspects.
• Define, track, and control cost targets at project, component, and plant level.

Target Costing & Cost Transparency

• Introduce, enhance, and ensure consistent application of the Target Costing process across the business areas in alignment with corporate standards.
• Guarantee transparency of target and actual costs (e.g., priced BOM) and support Purchasing, Engineering, and Controlling in achieving cost targets.

Cost & Value Analysis / Benchmarking

• Execute cost structure and value stream analyses, supplier cost audits, and market price validations.
• Plan and moderate cross-functional workshops focused on cost optimization and value improvement (e.g., Design-to-Cost, Design-to-Value, Re-Design-to-Cost).
• Support make-or-buy decisions and sourcing strategies through detailed cost evaluations and recommendations to management.

Method and Process Development

• Continuously improve and standardize Target Costing, Value Management, and cost optimization tools, templates, and methodologies.
• Develop and maintain a database for best practices, benchmarks, and lessons learned to ensure reuse and efficiency across projects.

Cross-Functional Collaboration & Advisory Role

• Act as key interface for all cost-related topics between Target Costing, Purchasing, Engineering, Manufacturing, and Controlling.
• Serve as cost expert and sparring partner for management and project teams during decision-making, investment approvals, and supplier negotiations.
• Support Sales in customer discussions and price plausibility checks.

Operational Cost Control & Reporting

• Provide regular cost reports and deviation analyses at project and plant level, including KPI tracking and improvement measure follow-up.
• Derive management recommendations from deviation and performance analyses and ensure structured handover after implementation maturity.
• Prepare decision-ready documentation for sourcing and investment approvals.

Training & Capability Building

• Conduct training sessions and workshops to strengthen internal cost analysis and optimization competencies.
• Promote a cost- and value-oriented mindset throughout the organization.

Competence Profile：

• Professional work experience in Costing or Costing related functions min. 6 years
• Deep understanding of product cost structures, manufacturing technologies, and value chains
• Proven expertise in Target Costing, Design-to-Cost, Design-to-Value, Benchmarking, and Cost Auditing
• Strong skills in cost calculation methodologies, cost modeling, and market analysis
• Excellent cross-functional collaboration and stakeholder management abilities between Engineering, Purchasing, and Finance
• Highly analytical with strong communication, moderation, and presentation skills
• Experience in method development, process optimization, and change management in cost and value management contexts