{"id":1836,"date":"2026-08-30T22:08:38","date_gmt":"2026-08-30T20:08:38","guid":{"rendered":"https:\/\/k2advisory.de\/branches\/automotive\/"},"modified":"2026-10-02T11:03:40","modified_gmt":"2026-10-02T09:03:40","slug":"automotive","status":"publish","type":"page","link":"https:\/\/k2advisory.de\/en\/branches\/automotive\/","title":{"rendered":"Automotive"},"content":{"rendered":"\r\n
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\r\n Automotive
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\r\n The automotive industry is going through one of the most profound upheavals in its history: changing drive technologies are shifting volumes and cost structures, call-off quantities develop differently than planned, and price pressure from customer negotiations remains as high as ever. At the same time, tooling, pre-series production and inventories tie up capital over long periods. <\/p>\r\n

\r\n In this environment, suppliers need to know their manufacturing costs precisely \u2013 and be able to prove them to their customers. <\/p>\r\n <\/div>\r\n

\r\n \r\n Request a K\u00b2 Readiness Review \r\n \r\n <\/path>\r\n <\/svg>\r\n <\/span>\r\n <\/a>\r\n \r\n Arrange an initial conversation \r\n \r\n <\/path>\r\n <\/svg>\r\n <\/span>\r\n <\/a>\r\n <\/div>\r\n <\/div>\r\n
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\r\n Typical challenges <\/h2>\r\n <\/div>\r\n
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\r\n Cost breakdown demands without a reliable data basis of your own <\/h5>\r\n

\r\n OEMs demand disclosure of costing down to individual cost components. Anyone who cannot derive their own manufacturing costs on a cause-based basis negotiates from a weak position. <\/p>\r\n <\/div>\r\n <\/div>\r\n

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\r\n Margin pressure in series production with rising factor costs <\/h5>\r\n

\r\n Annual price rounds meet higher material, energy and personnel costs. Without reliable post-calculation, neither the price floor can be determined nor a demand rejected on a sound basis. <\/p>\r\n <\/div>\r\n <\/div>\r\n

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\r\n Overhead allocation via flat-rate surcharges <\/h5>\r\n

\r\n The share of direct production wages has fallen, while plant, tooling and quality costs have risen. Costing based on historical surcharge logic distorts the results of individual parts and variants. <\/p>\r\n <\/div>\r\n <\/div>\r\n

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\r\n High capital commitment through tooling, pre-series production and inventories <\/h5>\r\n

\r\n Up-front costs arise long before the start of series production, and tooling cost reimbursements are made with a time lag. Without clean accruals and working capital management, liquidity bottlenecks arise. <\/p>\r\n <\/div>\r\n <\/div>\r\n

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\r\n Valuation issues for tooling, ramp-ups and provisions <\/h5>\r\n

\r\n Capitalisation of tooling, deferral of development services, provisions for warranties and impending losses from series contracts require traceable derivations for auditors and banks. <\/p>\r\n <\/div>\r\n <\/div>\r\n

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\r\n Transformation pressure with changing volume expectations <\/h5>\r\n

\r\n Shifts in the product mix call existing capacity, fixed-cost and site structures into question. Decisions on these need reliable data on the earnings impact per product, customer and plant. <\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n