A critical analysis of the application of target costing in the development of social housing projects

Authors

  • Ana Mitsuko Jacomit Universidade Estadual de Campinas
  • Ariovaldo Denis Granja Universidade Estadual de Campinas

Keywords:

Target costing, Target-cost, Product development, Social housing, Cost management

Abstract

Target costing is an approach widely used in manufacturing and represents an innovation in the product development process, in which cost, quality and functionality are not merely outcomes of the design process, but input parameters. This paper investigates the applicability of target costing in the development of social housing projects (SHP). Such projects have many peculiarities in relation to manufacturing and there is no evidence that this approach is suitable for the development of SHP, or even building projects in general. This paper aims to investigate how and why certain features of SHP – most of them also common in other types of construction projects – influence the applicability of target costing. These questions were analyzed based on the adaptation of concepts from manufacturing to construction and on an exploratory case study conducted in a public housing company. The study suggests to adapt target costing to this context, to concentrate on the most beneficial activities, or to adjust the context in order to maximize the benefits and minimize.

Downloads

Download data is not yet available.

Author Biography

Ariovaldo Denis Granja, Universidade Estadual de Campinas

Downloads

Published

2010-03-03

How to Cite

JACOMIT, A. M.; GRANJA, A. D. A critical analysis of the application of target costing in the development of social housing projects. Ambiente Construído, [S. l.], v. 10, n. 1, p. 69–88, 2010. Disponível em: https://seer.ufrgs.br/index.php/ambienteconstruido/article/view/10710. Acesso em: 10 may. 2025.

Issue

Vol. 10 No. 1 (2010)

Section

Artigos

License

Authors who publish in Ambiente Construído agree to the terms:

- The authors grant the Journal the right to publish under the Creative Commons Attribution License (CC BY 4.0), allowing access, printing, reading, distribution, adaptation, and development of other research, if the authorship is recognized.

- Authors are authorized to distribute the work published in the Journal, such as institutional repositories, or to include their article as part of the thesis and/or dissertation, as long as they mention the publication reference in Ambiente Construído.

- Anyone can read, distribute, print, download, and indicate the address of the complete article without prior authorization from the Journal respecting the CC BY 4.0 license.

Creative Commons Attribution License

ISSN 1678-8621

Most read articles by the same author(s)

> >>