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Type: Artigo de evento
Title: Target Costing Research Analysis: Reflections For Construction Industry Implementation
Author: Jacomit A.M.
Granja A.D.
Picchi F.A.
Abstract: Target costing or Genka Kikaku, as originally named in Japan, is not only a tool for managing costs, but a strategic approach for development of new products, that aims to reduce costs, ensuring quality, reliability and other attributes that will add value to the customers. This paper presents a framework that summarizes a product development process with the literal application of target costing, and seeks to compare this framework to three implementations of it in the construction industry. It started with elaboration of a flowchart that allowed the definition of the parameters to be used in the analysis. Results show that none of the cases studied covers a completed target costing implementation as envisioned in manufacture. Finally, this work points out some issues that need further development such as studies about alternative ways of obtaining the target cost - based on the current market price instead of historical data.
Rights: fechado
Identifier DOI: 
Date Issue: 2008
Appears in Collections:Unicamp - Artigos e Outros Documentos

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