Autorização concedida ao Repositório da Universidade de Brasília (RIUnB) pelo editor da revista, em 30/11/2010, com os seguintes condições: disponível sob Licença Creative Commons 3.0, que permite copiar, distribuir e transmitir o trabalho, desde que seja citado o autor e licenciante. Não permite o uso para fins comerciais nem a adaptação desta.Authorization granted to the Repository of the University of Brasília (RIUnB) by the editor of the journal, on 30/11/2010, with the following conditions: available under Creative Commons License 3.0, that allows you to copy, distribute and transmit the work, provided the author and the licensor is cited. Does not allow the use for commercial purposes nor adaptation. Lustosa and Oliveira (2007). To verify the predictive ability of the method comparative analysis are performed, using statistical tests of means between the real samples and the post-privatization period simulated samples. The results show the suitability of the method in predicting the production costs and consequently assisting the decisional process.
Neste trabalho são pesquisadas as indústrias automotivas com fábrica no Brasil, com o objetivo de verificar se a utilização do sistema de Custeio Alvo para planejamento de custos e lucros praticada pelas empresas é aderente à teoria. Trata-se de uma pesquisa exploratória com uso de questionário como instrumento de coleta de dados. O questionário foi elaborado com base nas etapas apresentadas por Monden (1999), que são empregadas no processo de custeio alvo pelas indústrias automotivas. Foram selecionadas 16 empresas que produzem veículos comerciais para a população em geral, excluindo as indústrias que produzem exclusivamente veículos voltados para a área rural. A análise restringiu-se a 5 empresas que responderam ao questionário, o que corresponde a aproximadamente 31% das empresas, as quais respondem por cerca de 70% do total de veículos fabricados. A conclusão é que as empresas analisadas utilizam o sistema de Custeio Alvo, de acordo com as etapas da teoria de Monden (1999), com forte intensidade no decorrer das suas produções e no planejamento de novos produtos.Palavras-chave: decisão de preços; custeio alvo; indústria automotiva.
Abstract
…………………………………………………………………………………………………………………………………………In this study there had been researched the automobile manufactures established in Brazil, aiming to verify if the use of the Target Costing system for cost and profit planning practiced by the companies is adherent to the theory. It is an exploratory research which has used a questionnaire to obtain the data. The questionnaire was based on the steps used by Monden (1999), which should be followed by the automobile manufacturers when using the target costing system. A number of 16 companies that produce commercial vehicles to the population in general were selected, excluding the companies that produce vehicles concerned to rural areas. The analysis was shorten to 5 companies that replied to the questionnaire, making it approximately 31% of the companies, which, on the other hand are responsible for 70% of all vehicles manufactured. The conclusion is that the companies analyzed use the cost system named target costing, according to the Monden (1999) theory, and perform with great intensity during the production process and the planning of new products.
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