An Analysis of Low-Income Housing Business Chain in the Light of Target Costing Concept: A Case Study in Brazil

Eliane A. Simoes1, Faviane K. Takinami2 & Ercilia H. Hirota3

1Dr., Civil Engineer, Senior Lecturer at State University of Londrina, Paraná State, Brazil – e-mail: eliane@uel.br
2Civil Engineer, Master degree student at State University of Londrina, Paraná State, Brazil – e-mail: fabitakinami@yahoo.com.br
3Dr., Civil Engineer. Associate Professor at State University of Londrina, Paraná State, Brazil – email: ercilia@uel.br

Abstract

Several studies on the transference of the target costing concept from manufacturing to the construction industry have been developed (Ballard and Reiser, 2004; Granja et. al., 2005). However, the application of this concept in the public sector is still seldom explored. This paper presents preliminary results of an ongoing research project aimed to analyze the applicability of target costing concepts and principles to the development of low income housing projects sponsored by a public agency in Brazil. This study has been conducted based on an exploratory case study developed in a council housing office, whose mission is to provide housing for low-income people. This office develops the building designs and promotes the construction of the projects. In order to analyse this supply chain as a business, the researchers have adapted the tool Value Stream Mapping (VSM) for information flow. The objective of the VSM is to provide a comprehensive view of a product development process as a flow of information, and, therefore, identify improvement and failures of the process. The efforts made in the exploratory case study were concentrated on a literature review and elaboration of the map.

Keywords

low income housing, target costing, value stream mapping

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Reference

Simoes, E.A. , Takinami, F.K. & Hirota, E.H. 2008, 'An Analysis of Low-Income Housing Business Chain in the Light of Target Costing Concept: A Case Study in Brazil' In:, Tzortzopoulos, P. & Kagioglou, M., 16th Annual Conference of the International Group for Lean Construction. Manchester, UK, 16-18 Jul 2008. pp 623-632

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