TARGET COSTING AND VALUE ENGINEERING: ANALYSIS OF SENSE OF METALLURGICAL INDUSTRY COMPANIES OF SANTA CATARINA

Abstract

It is important for the company to seek improvements in internal processes and keep costs properly controlled, the analysis/value engineering contributes to the accomplishment of the objectives of reducing costs. In this context, this study sought to identify the perception by companies of the metallurgical sector in the State of Santa Catarina, on the cost and value engineering goal, through a descriptive survey with a quantitative approach. The data collection instrument was sent electronically to 65 metal industries, medium and large, the associated in Federation of Industries of the State of Santa Catarina (Fiesc), with approximately 23% of the companies returned. Presented by the characteristics it was possible to infer that the companies have studied perceptions of target costing and value engineering and using these tools, even partially. To meet market needs, the criteria of functionality, price, product quality and value analysis of the products are relevant in the decisions of company management. The cost explains part of the meta-systemic relations between cost management and sales price, since it belongs to cost management and directs actions that aim to achieve a market with strategies that include managing the sales price.