Proposta de um método de aplicação do custeio-meta em obras públicas brasileiras
The traditional forms of development of Brazilian public projects are targets of social dissatisfaction because they cannot align the delivered value of the product with the desired value of the end users. Target-Costing (CM) is a cost management strategy that seeks to reduce cost waste to achiev...
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| Formato: | Dissertação |
| Idioma: | pt_BR |
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Brasil
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| Endereço do item: | https://repositorio.ufrn.br/jspui/handle/123456789/26709 |
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| Resumo: | The traditional forms of development of Brazilian public projects are targets of
social dissatisfaction because they cannot align the delivered value of the
product with the desired value of the end users. Target-Costing (CM) is a cost
management strategy that seeks to reduce cost waste to achieve the allowable
cost (target-cost) and increase value-added, as desired by future users. The
Value Methodology (MV) is an approach that operationalizes CM strategies and
their application presents excellent results in world civil construction, especially
when there is Public Engagement (PE) from the beginning of product design.
However, the results of the CM application in projects of the Brazilian public
sector are not known. The main objective of this research was to propose a
method of applying target costing in Brazilian public projects, as a suggestion to
replace the traditional Design-Bid-Build approach, which is still widely used in
the Brazilian public sector. For this, the Moraes (2017) method was used as a
base, since it used an alternative form of application of the Value Methodology
(MV) that was tested for the Brazilian civil construction context, and presents
potential to be incorporated into the CM strategy. Design Science Research
(DSR) was used as a method of conducting the Research Methodology, as it
seeks to propose practical solutions to real problems through artifact
constructions. As a result, this research proposes a method of applying CM in
Brazilian public projects, which was evaluated in two ways: the first through its
application in a federal public project of the Art and Culture Space (EAC) type,
and the other by through its incorporation into the process of development of
Brazilian public projects. Its application in an EAC managed to reach the cost
goal by reducing unnecessary costs (21.28%) and employ improvements that add value to end users. And, its incorporation into the public projects
development process was considered operational, generalizable, and effective.
Despite this, the proposed method still needs to be tested for other projects of
the same Brazilian public context. |
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