Planejamento e gestão de custos utilizando a filosofia de Target Cost

Abstract

The costing system currently used on civil construction enterprises has many shortcomings, such as the lack of information which guide to the choice of decisions on production management and costing planning. In front of it, this aims proposing a methodology of planning and cost control on a construction civil company which acts with the subsector of edifications, in order to be used during the phases of both planning and production. The model proposed aims contributing for these shortcomings to be overcome. It was developed from published studies concerning Lean Construction, based on Toyota System management model. Inside the lean thought, the Target Cost philosophy is responsible to light up new perspectives concerning both planning and cost control. This philosophy is made of pillars that intend for making the purposed costing model. For its development, it was studied some characteristics and goals of that company. One of the goals of the company was to implement the Sienge tool – specialized software of integration management – among 100% of its processes, once it is seen that it could use only about 30%. After defined, the methodology was applied to work, being the case study. From this application, it was possible to amplify the use of Sienge software inside the company, in that way, the planning and cost control passed to be realized almost in its all totality, inside the platform. The methodology use show itself to be a potential point to ease and organize both the planning process and costing model in the company, turning itself into a valorous tool