Target costing: reflections on definitions, purposes and procedures

Abstract

This paper aims to critically analyze the definitions, purposes and procedures related to the functioning of target costing presented in specialized literature. In the bibliography under analysis, a wide range of terminologies and concepts related to the theme was found. Thus, through the analyses made, the goal was to contribute to the construction of a consistent conceptual and terminological base, without any intent to exhaust the subject. The result of the study includes a critical evaluation of the definitions of target costing; target cost and value engineering, as well as a justified and detailed proposal to improve the terminology and procedures found in literature.

Keywords

• custeio-alvo
• target costing
• custo-alvo
• target cost
• engenharia de valor
• value engineering