Automotive & Mobility

Target-Costing with Respect to a Passenger-Car Class Under Development


Systematically reducing the cost of applicable materials in order to meet the currently unmet top-down objective prior to the development of the product-requirements document

Problem-Solving Approach

Deriving target costs in a bottom-up approach and assessing the customer benefit for single applicable-material items:

Comparing the bottom-up with the top-down target costs for all applicable-material items of the entire vehicle (‘matching’):

Defining specific paths for meeting the target costs for all single bought-in applicable-material items:


Ambitious target costs for all single bought-in applicable-material items calculated and documented in a standardized way


Contribution of the various applicable-material items to the overall customer benefit with respect to the target positioning of the vehicle assessed and considered


Gap between expected and targeted costs completely closed and alignment of the target-cost structure for all applicable-material items achieved


Work plan with specific measures for achieving the target costs for prioritized applicable-material items developed

March 2021

‘Best Management Consultants 2021’: T. K. Hamann among the top 3 consultancies for sales, after sales, and CRM

The 2021 ranking ‘Beste Unternehmensberater [Best Management Consultants]’ by the German business magazine brand eins and the business data portal Statista has just been published.


T. K. Hamann takes a top position in this with a shared second place in the field of ‘Sales, After Sales, CRM’.  In addition, we are honored for the sector ‘Auto & Suppliers’ and the functional area ‘Strategy Development’.


We are grateful to all our clients, the entire team, and business partners who have worked with us since our founding in late 2016.  Together, we will continue to consequently pursue quality leadership in our disciplines.

For this year’s ranking, 2,334 colleagues determined the best management consultancies according to their perception by industry and functional practice area.  Subsequently, assessments were obtained from the clients.  For this purpose, 1,100 senior executives were provided with a list of the recommended consultancies for each industry and work area clients via online survey; another 234 senior executives (Head of Strategy, Head of Business Development, etc.) from DAX, M-DAX, S-DAX and Tec-DAX companies were specifically invited to participate in the survey.