TY  - CONF
TI  - Target Costing Research Analysis: Reflections for Construction Industry Implementation
C1  - Manchester, UK
C3  - 16th Annual Conference of the International Group for Lean Construction
SP  - 601
EP  - 612
PY  - 2008
AU  - Jacomit, Ana Mitsuko
AU  - Granja, Ariovaldo Denis
AU  - Picchi, Flavio Augusto
AD  - Postgraduate research student, Construction Management and Technology Research Group (GTE), Department of Architecture and Construction (DAC), School of Civil Engineering, Architecture and Urban Design (FEC), University of Campinas, Brazil (UNICAMP), 13083-852, Campinas, SP, Brazil;, anamjacomit@gmail.com;
AD  - Asst. Professor, Construction Management and Technology Research Group (GTE), Department of Architecture and Construction (DAC), School of Civil Engineering, Architecture and Urban Design (FEC), University of Campinas, Brazil (UNICAMP), 13083-852, Campinas, SP, Brazil; adgranja@fec.unicamp.br
AD  - Director, Lean Institute Brazil, Rua Topázio 911, São Paulo/SP, Brazil, CEP 04105-063, Phone +55 11/5571- 6887, FAX 11/5571-0804, fpicchi@lean.org.br
ED  - Tzortzopoulos, Patricia 
ED  - Kagioglou, Mike 
AB  - Target costing or Genka Kikaku, as originally named in Japan, is not only a tool for managing costs, but a strategic approach for development of new products, that aims to reduce costs, ensuring quality, reliability and other attributes that will add value to the customers. This paper presents a framework that summarizes a product development process with the literal application of target costing, and seeks to compare this framework to three implementations of it in the construction industry. It started with elaboration of a flowchart that allowed the definition of the parameters to be used in the analysis. Results show that none of the cases studied covers a completed target costing implementation as envisioned in manufacture. Finally, this work points out some issues that need further development such as studies about alternative ways of obtaining the target cost – based on the current market price instead of historical data.
KW  - target costing
KW  - target cost
KW  - cost management
KW  - value engineering
PB  - 
T2  - 16th Annual Conference of the International Group for Lean Construction
DA  - 2008/07/16
CY  - Manchester, UK
L1  - http://iglc.net/Papers/Details/576/pdf
L2  - http://iglc.net/Papers/Details/576
N1  - Export Date: 16 April 2024
DB  - IGLC.net
DP  - IGLC
LA  - English
ER  -