A model to incorporate target costing to the product development process of buildings / Modelo para incorporação do custeio-meta ao processo de desenvolvimento de produtos em edificações

AUTOR(ES)

Ana Mitsuko Jacomit

FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

27/08/2010

RESUMO

Proposal: The construction industry is associated worldwide with high rates of waste - of diverse natures - or unnecessary costs, i.e. costs that are not associated with any function that represents value to the customers or the production process. The elimination of these costs is the main goal of value engineering and lean thinking, which are key concepts behind target costing. Target costing, a system that helps companies to manage costs through proactive cost management, works in parallel to the Product Development Process (PDP), introducing cost, functionality and quality goals to the project. It is widely applied in manufacturing; meanwhile, its application in construction, specifically in the buildings sector, is still raising controversy and lacks a specific method to assist its implementation. Thus, the objective of this work is to develop a model to assist target costing implementation in the building sector. Research Method/Approach: This research consists of two phases. The first consists of two exploratory case studies conducted in the manufacturing environment and of an exploratory case study in the buildings sector. The second phase consists of three other case studies in the buildings sector, still exploratory. Results: The main product of this work is a tentative model that provides a graphic display of the main activities, processes and tools necessary to implement target costing. Additionally, it was identified characteristics that increase the applicability of target costing, decrease it and that direct how it is applied. Thus, they allow the prediction of opportunities and barriers for target costing implementation in the analyzed contexts. Contributions/Originality: The work contributes to the promotion of discussion about alternative ways of developing products and managing costs in construction

ASSUNTO(S)

building technological innovations construção civil - estimativas inovações tecnológicas produção enxuta analise de valor (controle de custo)

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