Melo, Reymard Savio Sampaio de (2015) Guidelines for target costing introduction in the real estate products development proces. PhD thesis, Universidade Estadual de Campinas, Brazil.
Abstract
The problems associated with the traditional practice of reducing costs in construction and the need to increase business competitiveness in the real estate sector guided this research. In this sense, the target costing is a promising approach to improving the competitiveness of companies by ensuring that products launched on the market do not jeopardize the company's profit margin or the value delivery to customers. However, there is little research to support the real estate industry organizations wishing to implement gradually the target costing principles in real estate product development process. Thus, the main objective of the research was to propose guidelines for introduction of target costing in the real estate products development process. Design science was the research method applied. The research was divided into three phases: solution incubation, solution refinement and explanation. The proposed guidelines are related to the three main sections of target costing process: market-driven costing, product-level target costing and component-level target costing.
| Item Type: | Thesis (Doctoral) |
|---|---|
| Thesis advisor: | Granja, Ariovaldo Denis |
| Uncontrolled Keywords: | construction estimates; real estate market; value analysis; cost control; real estate development |
| Index terms: | real estate development, real estate, costing, product development process, value analysis, science, estimate, target costing, business competitivenes, competitiveness, profit, cost control |
| Subjects: | financial and cost management, accounting and finance, real estate economics, innovation studies, specialized education, economic development, economic analysis, market analysis, financial analysis, economics |
| Topics: | Cost Management, Research Practice, Education, Urban Studies, Business Strategy |
| Descriptive scope: | 3 PCA |
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