Custeio alvo: utilização do sistema de gerenciamento de lucro pelos fabricantes de veículos automotores com indústri no Brasil

Abstract

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.

Target Costing in Micro and Small Companies from The IT Sector

“…In turn, the desired profit margin is also defined during the product design, based on short and long term strategic objectives and goals. And, the target cost represents the maximum cost of production, taking into account the target market price and the profit desired by the company (Gagne, & Discenza, 1995;Brito, Garcia, & Morgan, 2008;Ferreira, & Machado, 2015).…”

“…Target costing, which is a management of costs process, should not be confused with target cost, which is one of the components and object of target costing, along with the target selling price and the desired margin of profit (Camacho, & Rocha, 2007;Brito, Garcia, & Morgan, 2008).…”

“…To achieve a target cost, target costing is based on continuous improvement concepts and tools, such as kaizen costing and functional cost analysis, which should be applied throughout the entire product life cycle, aiming to reduce costs so as to achieve the cost target established (Gagne, & Discenza, 1995;Brito, Garcia, & Morgan, 2008).…”

“…Target costing was created during the 1960s in Japan by Toyota. This system is considered a practice for profit planning and cost reduction that occurs from the development of the product to its disposal, being recommended to be used in environments where price is influenced by the level of competition among companies (Camacho, & Rocha, 2007;Ansari, Bell, & Okano, 2007;Brito, Garcia, & Morgan, 2008).…”

Knowledge construction on target costing: an analysis of surveys on factors that enhance its adoption and use

“…In articles in Accounting and Business Administration journals published in Brazil between 2001 and 2011, research on TC addresses questions related to its concept and definition (CRUZ;COLAUTO et al, 2004), application to practice BEUREN, 2006;BIAZEBETE et al, 2009), case study and multiple cases to confirm its use (SOUZA et al, 2010a;OYADOMARI et al, 2010) and studies that investigated its use in populations of companies (RECKZIEGEL et al, 2007;ONO;ROBLES JÚNIOR, 2004;SOUZA et al, 2003;SOUZA et al, 2005;BRITO et al, 2008;OYADOMARI et al, 2008;MACHADO;SOUZA, 2006;SOUZA et al, 2010b). No studies were found, however, that related TC to some kind of factor that was able to enhance its adoption and use.…”