Análise da aplicabilidade do custeio-meta na etapa de concepção de empreendimentos habitacionais de interesse social

Abstract

Resumousteio-Meta é uma estratégia desenvolvida pela indústria para melhorar sistematicamente a qualidade do produto, entregando maior valor ao consumidor, respeitando o referencial de preço do mercado e mantendo estrito controle dos custos. Estudos recentes têm apontado caminhos para a adaptação dessa estratégia para a construção civil, apesar das características ímpares da produção de edifícios. Este trabalho apresenta uma análise da aplicabilidade do Custeio-Meta na etapa de concepção de empreendimentos habitacionais de interesse social. Foi realizado um estudo de caso no Programa de Arrendamento Residencial, no qual existe o envolvimento da empresa construtora desde as primeiras fases de planejamento do empreendimento. Também foram utilizados dados secundários gerados em dois estudos realizados anteriormente sobre a cadeia de negócios de empreendimentos e o processo de desenvolvimento do produto neste Programa. Os resultados sugerem que esse contexto propicia a aplicação do custeio-meta para que as necessidades dos clientes de tais empreendimentos, as quais normalmente não são totalmente atendidas devido ao teto estabelecido para financiamento, sejam melhor contempladas. Ao final são propostas diretrizes para melhorias no processo de projeto de forma a propiciar a aplicação do custeio-meta nesse contexto. Palavras

Target costing

“…This cost control tool has become an important tool for strategic planning, management, and profitability because it helps ensure that new products and services meet the prices determined by the market and provide financial benefits to entities. The target costing must be based on the price that the consumer is willing to pay for the product or service, and from this price the company determines an allowable profit margin to obtain an acceptable cost (Guadanhim, Hirota, & Leal, 2011;Pacheco, 2015). Thus, target costing should be understood as a strategic approach to cost planning and not just as a simple cost reduction method (Kron & von der Haar, 2016).…”

“…Thus, the target costing can favor cost control in construction companies, in addition to conditioning the preparation of competitive budget proposals without the enterprise losing quality and delivery of functional value to society. However, it is worth mentioning that the target costing model requires significant computational resources to meet the complexity of the underlying problems (Santana, Afonso, & Rocha, 2016) and a team with the participation of all agents involved and highly committed to the objectives set by the company, for the generation of ideas and analysis of alternatives related to costs (Guadanhim et al, 2011).…”

“…Previous studies have studied target costing applied to construction firms, citing Ballard and Reiser (2004), Kern et al (2006), Formiga (2006), Sobotka and Czarnigowska (2007), Guadanhim et al (2011), Pacheco (2015), Melo and Granja (2017), Potkány and Škultétyová (2019). The Table 1 shows these studies in terms of author/year, objective, and results.…”

“…The greatest potential for the use of meta costing occurs in public-private partnership arrangements, because the product sold by the contractor is not a building, but an infrastructure based service. Guadanhim et al (2011) Analyze the applicability of target costing in the design stage of social housing developments.…”

Guidelines for target costing adoption in the development of products for the residential real estate market

“…Kern, Soares and Formoso (2006) focused on TC applicability in the development of a Brazilian industrial project. Guadanhim, Hirota and Leal (2011) proposed a set of guidelines to enable TC application in the design process of Brazilian lowincome housing projects. The Brazilian social housing context was also studied by Jacomit and Granja (2011), who proposed a framework intended to demonstrate how the TC system could be applied in association with the product development process of Brazilian public social housing projects.…”