Desenvolvimento de um modelo para a implantação e avaliação do custeio-meta no processo de desenvolvimento de produtos em empreendimentos públicos

Abstract

The construction industry is one of the main sectors of development of the economy and infrastructure of a country, being increasingly competitive and with peculiar characteristics, which directly impact the costs of a public enterprise. Thus, the lack of planning and cost control can make a project unfeasible, or bring losses to the agents involved. The present work aims to propose a model for the implementation of target costing in the product development process in public enterprises. The research was developed in three stages, where the first consists of the contextualization of the theme, through the capture of values through users. The second stage consists of exploring the theme, developing through a case study of a real public project and the third stage consists of the application and validation of the proposed model. As a contribution, the work seeks to deliver a model that relates target costing in the product development stage, thus seeking to reduce production costs and add value to the final product in public sector enterprises. Therefore, it was possible to conclude that with the application of the developed model it is possible to find a cost reduction and add value to the final product, not only for an enterprise, but also to find this result in a scalable way in public enterprises with the same niche of use.