Interorganizational Cost Management and its Implications for Target Costing in Construction

Reymard Savio Sampaio de Melo1 & Ariovaldo Denis Granja2

1PhD Construction Management and Technology Research Group (GTE), School of Civil Engineering, Architecture and Urban Design, Department of Architecture and Buildings, University of Campinas (UNICAMP), reymardsavio@yahoo.com.br
2Professor, Construction Management and Technology Research Group (GTE), School of Civil Engineering, Architecture and Urban Design, Department of Architecture and Buildings, University of Campinas (UNICAMP), Avenida Albert Einstein, 951, PO Box 6021, Campinas/SP, CEP 13083-852, Brazil, Phone: +55 19 3788-2082, FAX + 55 19 3788-2411, adgranja@fec.unicamp.br

Abstract

Target Costing is closely associated with Interorganizational Cost Management, but it does not actively involve the supplier in the buyer’s cost management program. While there is a large body of literature in the supply chain and logistics area that deals with how to involve suppliers, build trust, and get them to participate as partners, very little is focused on how to integrate this concepts in a TC approach. Based on a literature review, this study contributes to the TC research by providing theoretical insights. It discusses some implications of Interorganizational Cost Management practices for construction supply chains and presents questions to guide future research in this area.

Keywords

Interorganizational cost management, constructions supply chain relationship, target costing.

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Reference

Melo, R.S.S.D. & Granja, A.D. 2012, 'Interorganizational Cost Management and its Implications for Target Costing in Construction' In:, Tommelein, I.D. & Pasquire, C.L., 20th Annual Conference of the International Group for Lean Construction. San Diego, USA, 18-20 Jul 2012.

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