Análise da produção científica relacionada ao custeio-meta (target costing) na construção civil nos últimos 5 anos (2009-2013)

Abstract

The target costing approach can be characterized as effective strategy to equalize cost x price, quality and functionality. Developed in manufacturing industry, the application of these concepts in construction industry has growth and acquiring maturity. Then, this paper aims to analyze the scientific publications about the target costing in building construction in the last 5 years (2009-2013) in a bibliometric approach. As result, 36 papers were found with a significant participation of Brazil (16 papers or 53% of the sample). The principal sources of publications observed were the annual IGLC conference (36%) and events of ANTAC (ENTAC e SIBRAGEC, with 17%). The most frequently themes were target costing in context of social housing, project management, project process and development of new products. Finally, the qualitative research was used in 33% of sample, while 83% from this sample was empirical study. This information reinforces the maturity process which the target costing has been improving. With this paper, authors hope provide a vision about this theme in the building industry, consolidating and spreading it like a knowledge area