Guidelines for target costing adoption in the development of products for the residential real estate market
This study focuses on the problems associated with the traditional practice of reducing costs in construction and the need to increase business competitiveness in the residential real estate sector. In this context, target costing is a promising approach to improve the competitiveness of companies b...
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ANTAC - Associação Nacional de Tecnologia do Ambiente Construído
2017
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| Online Access: | https://seer.ufrgs.br/ambienteconstruido/article/view/69655 |
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ojs-article-696552017-06-30T15:35:30Z Guidelines for target costing adoption in the development of products for the residential real estate market Melo, Reymard Savio Sampaio de Granja, Ariovaldo Denis Construction; real estate; target costing This study focuses on the problems associated with the traditional practice of reducing costs in construction and the need to increase business competitiveness in the residential real estate sector. In this context, target costing is a promising approach to improve the competitiveness of companies by ensuring that the products launched on the market do not jeopardize the company's results and value delivery to customers. However, far too little attention is paid to target costing implementation by companies that develop residential real state products for sale and face strong market competition. Thus, this paper seeks to investigate whether the standard framework of target costing in the literature applies - with or without adjustments - to real estate developers. Case study was the research strategy adopted. Guidelines are proposed for the introduction of target costing in the development process of residential real estate products. The proposed guidelines are related to the three main sections of the target costing process: market-driven costing, product-level target costing and component-level target costing. ANTAC - Associação Nacional de Tecnologia do Ambiente Construído São Paulo Research Foundation 2017-06-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion https://seer.ufrgs.br/ambienteconstruido/article/view/69655 Ambiente Construído; v. 17, n. 3 (2017); 153-165 Ambiente Construído; v. 17, n. 3 (2017); 153-165 Ambiente Construído; v. 17, n. 3 (2017); 153-165 1678-8621 1415-8876 eng https://seer.ufrgs.br/ambienteconstruido/article/view/69655/42244 Direitos autorais 2017 Ambiente Construído https://creativecommons.org/licenses/by/4.0 |
| institution |
Universidade Federal do Rio Grande do Sul |
| collection |
OJS |
| language |
eng |
| format |
Online |
| author |
Melo, Reymard Savio Sampaio de Granja, Ariovaldo Denis |
| spellingShingle |
Melo, Reymard Savio Sampaio de Granja, Ariovaldo Denis Guidelines for target costing adoption in the development of products for the residential real estate market |
| author_facet |
Melo, Reymard Savio Sampaio de Granja, Ariovaldo Denis |
| author_sort |
Melo, Reymard Savio Sampaio de |
| title |
Guidelines for target costing adoption in the development of products for the residential real estate market |
| title_short |
Guidelines for target costing adoption in the development of products for the residential real estate market |
| title_full |
Guidelines for target costing adoption in the development of products for the residential real estate market |
| title_fullStr |
Guidelines for target costing adoption in the development of products for the residential real estate market |
| title_full_unstemmed |
Guidelines for target costing adoption in the development of products for the residential real estate market |
| title_sort |
guidelines for target costing adoption in the development of products for the residential real estate market |
| description |
This study focuses on the problems associated with the traditional practice of reducing costs in construction and the need to increase business competitiveness in the residential real estate sector. In this context, target costing is a promising approach to improve the competitiveness of companies by ensuring that the products launched on the market do not jeopardize the company's results and value delivery to customers. However, far too little attention is paid to target costing implementation by companies that develop residential real state products for sale and face strong market competition. Thus, this paper seeks to investigate whether the standard framework of target costing in the literature applies - with or without adjustments - to real estate developers. Case study was the research strategy adopted. Guidelines are proposed for the introduction of target costing in the development process of residential real estate products. The proposed guidelines are related to the three main sections of the target costing process: market-driven costing, product-level target costing and component-level target costing. |
| publisher |
ANTAC - Associação Nacional de Tecnologia do Ambiente Construído |
| publishDate |
2017 |
| url |
https://seer.ufrgs.br/ambienteconstruido/article/view/69655 |
| work_keys_str_mv |
AT meloreymardsaviosampaiode guidelinesfortargetcostingadoptioninthedevelopmentofproductsfortheresidentialrealestatemarket AT granjaariovaldodenis guidelinesfortargetcostingadoptioninthedevelopmentofproductsfortheresidentialrealestatemarket |
| _version_ |
1709370568725233664 |