The document is a comprehensive report on the reverse costing analysis of the Audi Q3 instrument cluster, detailing methodologies, physical analysis, and cost estimations. It includes sections on teardown analysis, bill of materials (BOM), manufacturing processes, and financial ratios. Additionally, the report provides insights into system components and manufacturing costs, making it a valuable resource for understanding the economics of the product.

1. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 1
22 Bd Benoni Goullin
44200 NANTES - FRANCE +33 2 40 18 09 16 info@systemplus.fr www.systemplus.fr
Audi-Bosch FPK Generation 2
Instrument Cluster (Ref. 83A 920 790 )
SP20511 - System report by Guillaume ROBICHON
February 2020 – SAMPLE
REVERSE COSTING® – STRUCTURAL, PROCESS & COST REPORT

2. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 2
Table of Contents
Overview / Introduction 4
o Executive Summary
o Main Chipset
o Block Diagram
o Reverse Costing Methodology
o Glossary
Company Profile 10
Teardown Analysis 13
o Views and Dimensions of the System
o System Opening
o Display Module
o Main Electronic Board
 Top Side – Global view
 Top Side – High definition photo
 Top Side – PCB markings
 Top Side – Main & IC components markings
 Top Side – Main & IC components identification
 Top Side – Discrete components markings
 Top Side – Discrete components identification
 Top Side – Passive components markings
 Top Side – Passive components identification
 Bottom Side
o LED Right Board
o LED Middle Board
o LED Left Board
o NVIDIA T124XA-P1-A1 Summary of the Physical Analysis
Cost Analysis 101
o Accessing the BOM
o Display Cost
o PCBs Cost
o Components Cost
o BOM Cost – Main Board
o Housing Parts – Estimation
o BOM Cost - Housing
o Material Cost Breakdown by Sub-Assembly
o Material Cost Breakdown by Component Categories
o Accessing the Added Value (AV) cost
o Main Board Manufacturing Flow
o Details of the Main Board AV Cost
o Details of the System Assembly AV Cost
o Added-Value Cost Breakdown
o Manufacturing Cost Breakdown
Estimated Price Analysis 156
o Financial Ratios
o Estimation of the Manufacturer Price
Give us your Feedbacks!
Company Services 161

3. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 3
Overview / Introduction
o Executive Summary
o Main Chipset
o Block Diagram
o Reverse Costing
Methodology
o Glossary
Company Profile
Physical Analysis
Cost Analysis
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
Block Diagram
The block diagram of the Audi Q3 Instrument Cluster (83A 920 790) is described in the following schematics:

4. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 4
Overview / Introduction
o Executive Summary
o Main Chipset
o Block Diagram
o Reverse Costing
Methodology
o Glossary
Company Profile
Physical Analysis
Cost Analysis
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
The reverse costing analysis is conducted in 3 phases:
Teardown
analysis
• Package is analyzed and measured.
• The dies are extracted in order to get overall data: dimensions, main blocks, pad number and pin
out, die marking.
• Setup of the manufacturing process.
Costing
analysis
• Setup of the manufacturing environment.
• Cost simulation of the process steps.
Selling price
analysis
• Supply chain analysis.
• Analysis of the selling price.
Reverse Costing Methodology - Components

5. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 5
Overview / Introduction
o Executive Summary
o Main Chipset
o Block Diagram
o Reverse Costing
Methodology
o Glossary
Company Profile
Physical Analysis
Cost Analysis
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
The reverse costing analysis is conducted in several phases:
Reverse Costing Methodology
• The initialization of the analysis
Pictures of the elements to be studied.
Identification of the components.
• Description of the material in the “SYScost+” software
Creation of an “estimation project” of the studied board with SYScost+ software.
Construction of the Bill of Material (BOM).
• Assessing the material
Searching for the price of each reference among distributors and manufacturers.
Assessing the cost of the PCB and of the unaccounted references (unknown by distributors)
The BOM is valued with SYScost+ : price simulation according to the requested quantities.
• Assessing the assembling and test phases
Assembly and test lines are modeled with the SYScost+ software.
The assembly and tests costs are estimated.
• Production cost & manufacturer price
Estimation of the production cost & manufacturer price.
• Report
A report is edited.
SYS.cost+©, is a software tool developed by SYSTEM PLUS CONSULTING to calculate the cost of electronic boards. More information on the
software can be found at www.systemplus.fr.

6. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 6
Overview / Introduction
Company Profile
Physical Analysis
o Views & Dimensions
o System Opening
o Display Modules
o Electronic Board
o NVIDIA T124XA-P1-A1
Cost Analysis
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
System Opening
System opening

7. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 7
Overview / Introduction
Company Profile
Physical Analysis
o Views & Dimensions
o System Opening
o Display Modules
o Electronic Board
o NVIDIA T124XA-P1-A1
Cost Analysis
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
Main Board – Top Side – Main Components Identification

8. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 8
Overview / Introduction
Company Profile
Physical Analysis
o Views & Dimensions
o System Opening
o Display Modules
o Electronic Board
o NVIDIA T124XA-P1-A1
Cost Analysis
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
NVIDIA T124XA-P1-A1 – Summary of the Physical Analysis

9. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 9
Overview / Introduction
Physical Analysis
Cost Analysis
o Assessing the BOM
o Display Cost
o PCBs Cost
o Components Cost
o BOM Cost – Electronics
o Housing Parts Estimation
o BOM Cost - Housing
o Material Cost Breakdown
o Added-Value Cost
o Manufacturing Cost
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
Display Module Cost

10. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 10
Overview / Introduction
Physical Analysis
Cost Analysis
o Assessing the BOM
o Display Cost
o PCBs Cost
o Components Cost
o BOM Cost – Electronics
o Housing Parts Estimation
o BOM Cost - Housing
o Material Cost Breakdown
o Added-Value Cost
o Manufacturing Cost
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
PCBs Cost – Main Board
The cost of the Printed Circuit Boards (PCB) has been estimated through the PCB costing model of PCB Price+.
The cost varies according to the used technology as well as the size of the board and of the panels on which the boards will be laid-out.
Chinese manufacturing costs have been used for these calculations.

11. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 11
Overview / Introduction
Physical Analysis
Cost Analysis
o Assessing the BOM
o Display Cost
o PCBs Cost
o Components Cost
o BOM Cost – Electronics
o Housing Parts Estimation
o BOM Cost - Housing
o Material Cost Breakdown
o Added-Value Cost
o Manufacturing Cost
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
PCBs Cost – Main Board

12. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 12
Overview / Introduction
Physical Analysis
Cost Analysis
o Assessing the BOM
o Display Cost
o PCBs Cost
o Components Cost
o BOM Cost – Electronics
o Housing Parts Estimation
o BOM Cost - Housing
o Material Cost Breakdown
o Added-Value Cost
o Manufacturing Cost
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
Estimation of the Cost of the Cypress Component

13. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 13
Overview / Introduction
Physical Analysis
Cost Analysis
o Assessing the BOM
o Display Cost
o PCBs Cost
o Components Cost
o BOM Cost – Electronics
o Housing Parts Estimation
o BOM Cost - Housing
o Material Cost Breakdown
o Added-Value Cost
o Manufacturing Cost
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
Estimation of the Cost of the Cypress Component

14. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 14
Overview / Introduction
Physical Analysis
Cost Analysis
o Assessing the BOM
o Display Cost
o PCBs Cost
o Components Cost
o BOM Cost – Electronics
o Housing Parts Estimation
o BOM Cost - Housing
o Material Cost Breakdown
o Added-Value Cost
o Manufacturing Cost
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
BOM Cost – Main Board

15. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 15
Overview / Introduction
Physical Analysis
Cost Analysis
o Assessing the BOM
o Display Cost
o PCBs Cost
o Components Cost
o BOM Cost – Electronics
o Housing Parts Estimation
o BOM Cost - Housing
o Material Cost Breakdown
o Added-Value Cost
o Manufacturing Cost
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
Manufacturing Cost Breakdown

16. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 16
Overview / Introduction
Physical Analysis
Cost Analysis
Manufacturer Price Analysis
o Financial Ratios
o Manufacturer Price
Feedbacks
Related Reports
About System Plus
Estimation of the Manufacturer Price

17. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 18
COMPANY
SERVICES

18. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 19
Overview / Introduction
Company Profile
Physical Analysis
Manufacturing Process Flow
Cost Analysis
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
o Company services
o Contact
o Legal
Business Models Fields of Expertise
Custom Analyses
(>130 analyses per year)
Reports
(>60 reports per year)
Costing Tools
Trainings

19. ©2020 by System Plus Consulting | Audi Q3 Instrument Cluster 20
Overview / Introduction
Company Profile
Physical Analysis
Manufacturing Process Flow
Cost Analysis
Manufacturer Price Analysis
Feedbacks
Related Reports
About System Plus
o Company services
o Contact
o Legal
Contact
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