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| Author(s): |
Reymard Savio Sampaio de Melo
Total Authors: 1
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| Document type: | Doctoral Thesis |
| Press: | Campinas, SP. |
| Institution: | Universidade Estadual de Campinas (UNICAMP). Faculdade de Engenharia Civil, Arquitetura e Urbanismo |
| Defense date: | 2015-12-06 |
| Examining board members: |
Ariovaldo Denis Granja;
Flavio Augusto Picchi;
Orlando Fontes Lima Júnior;
Carlos Torres Formoso;
Patricia Tzortzopoulos Fazenda
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| Advisor: | Ariovaldo Denis Granja |
| Abstract | |
The problems associated with the traditional practice of reducing costs in construction and the need to increase business competitiveness in the real estate sector guided this research. In this sense, the target costing is a promising approach to improving the competitiveness of companies by ensuring that products launched on the market do not jeopardize the company's profit margin or the value delivery to customers. However, there is little research to support the real estate industry organizations wishing to implement gradually the target costing principles in real estate product development process. Thus, the main objective of the research was to propose guidelines for introduction of target costing in the real estate products development process. Design science was the research method applied. The research was divided into three phases: solution incubation, solution refinement and explanation. The proposed guidelines are related to the three main sections of target costing process: market-driven costing, product-level target costing and component-level target costing (AU) | |
| FAPESP's process: | 11/10408-1 - Supply chain collaboration under a target costing perspective |
| Grantee: | Reymard Savio Sampaio de Melo |
| Support Opportunities: | Scholarships in Brazil - Doctorate |