Utilização do Target Costing e de outras técnicas de custeio: um estudo exploratório em municípios de Santa Catarina

Abstract

This article is the result of a study carried out in preparation for a Masters Dissertation and addresses the theoretical framework of the Target Costing Management System, developed by the Japanese during the 1960s. It is based on an American technique known as Value Engineering, which calculates the cost of a product based on the sale price determined by the market. Its application is particularly important in a competitive business environment. This study aims to collect data and find out, through a descriptive and exploratory research, which costing methods, systems or techniques are used by large and medium-size companies located in Brazilian towns in the State of Santa Catarina, specifically in Itajaí, Navegantes, Ilhota, Gaspar, Blumenau, Brusque, Joinville and Tijucas, in order to identify trends in the use of the "Target Costing" Cost Management System. Data were also collected by means of a questionnaire, applied among cost management teachers in undergraduate Accountancy and Business Administration courses in Higher Education Institutions in Itajaí, Blumenau, Brusque, Joinville and Florianópolis.