Diretrizes para adoção do custeio-meta no processo de desenvolvimento de produtos para o mercado imobiliário residencial

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 costing173153165Este estudo concentra-se nos problemas associados à prática tradicional de redução de custos na construção civil e na necessidade de aumentar a competitividade das empresas do setor imobiliário residencial. Nesse contexto, o custeio-meta é uma abordagem promissora para melhorar a competitividade das empresas, assegurando que os produtos lançados no mercado não comprometam os resultados da empresa e a entrega de valor aos clientes. No entanto, muito pouca atenção tem sido dada à implementação do custeio-meta pelas empresas que desenvolvem produtos habitacionais para venda e enfrentam forte concorrência no mercado. Assim, este artigo procura investigar se o arcabouço conceitual do custeio-meta se aplica - com ou sem ajustes - aos incorporadores imobiliários. O estudo de caso foi a estratégia de pesquisa adotada. Diretrizes são propostas para a introdução de custeio-meta no processo de desenvolvimento de produtos imobiliários residenciais. As diretrizes propostas estão relacionadas às três seções principais do processo do custeio-meta: custeio orientado ao mercado, custeio-meta ao nível de produto e custeio-meta ao nível de component

Target costing in construction: a comparative study

Target costing is an approach for the development of new products in the automobile industry, aimed at reducing their life-cycle costs while ensuring quality, reliability and other client requirements, by examining all possible ideas for cost reduction at the product planning, research and development and prototyping phases. Prior studies have attempted to adapt the manufacturing target costing process to the project-based nature of the construction industry. This paper aims to provide insights for future target costing implementations in the public sector projects. A qualitative comparison of three studies is performed through the lens of a set of target costing influencing factors. Similarities and differences revealed in the comparison suggest that factors related to supplier-base strategy and to the nature of customer are potentially relevant to future target costing implementations in public sector projects

Target Value Design na gestão do processo de projeto por meio de simulação: difusão de conceitos e reflexões teóricas

O custo tem um impacto significante não só no processo de projeto, mas também na solução arquitetônica apresentada. O Target Value Design (TVD), pode se apresentar como uma abordagem promissora para direcionar o processo de projeto pelo custo e pelas percepções de valor do cliente ou usuário final. Esta pesquisa almejou disseminar conceitos do TVD junto a agentes participantes na gestão do processo de projeto de empreendimentos imobiliários e contribuir para a reflexão teórica sobre a sua adoção neste meio. O método de pesquisa consistiu em simulações-piloto em meio acadêmico para adaptações iniciais e simulações posteriores em empresa de incorporação imobiliária. As simulações se deram em duas rodadas, a primeira simulando o ambiente tradicional de Design-Bid-Build (DBB) e a segunda utilizando o TVD. Os resultados provenientes da segunda rodada (TVD), onde foi imposta uma restrição de custo, acabaram levando a uma aparente simplificação do modelo. O TVD demanda mudanças no processo de projeto, e uma das mais desafiadoras é considerar o custo como parâmetro de entrada no processo, em vez de ser uma mera consequência do mesmo

Investigation of the supply chain of wooden doors

Esta dissertaÃÃo tem como objetivo investigar os fluxos de materiais e informaÃÃes entre os atores da cadeia de suprimento de portas prontas de madeira. Apesar de a literatura nacional apresentar estudos sobre o mapeamento de cadeias de suprimento na construÃÃo civil, poucos estudos abordam o tema para cadeias de suprimento localizadas na regiÃo Nordeste do paÃs. Essa cadeia de suprimento foi selecionada inicialmente com base em pesquisas realizadas pelo Grupo de Pesquisa e Assessoria em Gerenciamento na ConstruÃÃo Civil (GERCON) em que as esquadrias de madeira de empreendimentos habitacionais de interesse social foram apontadas como um produto problemÃtico. Partindo dessas pesquisas e buscando entender e solucionar os problemas por elas encontrados, esta dissertaÃÃo tem como foco a cadeia de suprimento de portas prontas de madeira que se apresentam como uma alternativa Ãs portas convencionais montadas na obra. As portas prontas de madeira tÃm todos os seus componentes prÃ-montados pelo fornecedor, o que teoricamente reduz a quantidade de atividades realizadas no canteiro de obras e, consequentemente, o tempo de instalaÃÃo das mesmas. Foram conduzidos estudos de casos em um empreendimento residencial e em um empreendimento comercial que adotavam o sistema de portas prontas. Mapas de fluxo de valor foram elaborados com base na observaÃÃo direta do processo de fabricaÃÃo e instalaÃÃo das esquadrias (visitas a fÃbrica da madeireira e ao canteiro de obras), registro fotogrÃfico e entrevistas com os diversos profissionais das empresas que fazem parte desta cadeia. EvidÃncias sugerem que as vantagens dos elementos prÃ-fabricados foram perdidas devido à falta de integraÃÃo entre os empreiteiros e fornecedores. A falta de troca de informaÃÃes entre os dois lados impediu uma utilizaÃÃo mais eficiente dos elementos prÃ-fabricados e a falta de padronizaÃÃo da espessura das paredes de alvenaria e tolerÃncias resultou em uma sÃrie de soluÃÃes de qualidade inferior durante a fase de instalaÃÃo.This masterâs thesis investigated the flows of material and information among participants of the supply chain of pre-fabricated wooden doors. The Brazilian literature on the topic presents different studies on supply chain mapping, however, few of them discuss issues related to supply chains on the countryâs Northeastern region. The supply chain investigated was choosen based on previous research projects carried out by the Grupo de Pesquisa e Assessoria em Gerenciamento na ConstruÃÃo Civil (GERCON), a construction management research group at the Federal University of CearÃ, Brazil. Previous studies carried out by GERCON researchers, on low-income housing projects, had revealed numerous problems related to wooden doors and windows. Using the results of previous studies as a starting point, this thesis studied the pre-fabricated wooden doors and their supply chain which have all of its components pre-assembled by the supplier. The use of pre-fabricated wooden doors would theoretically reduce the number of activities performed at the construction site, and would result in a shorter installation time. The two-phase research comprised a preliminary study and two in-depth case studies about pre-fabricated wooden doors. The author carried out the case studies in two high rising buildings (one residential and one commercial) in the city of Fortaleza, Brazil, in order to investigate the supply chain of pre-fabricated wooden doors. Value stream maps were developed based on direct observation of the processes involved to fabricate and install the product at the supplierâs plant and the construction site respectively, photos, and interviews with different professionals at the plant and at the site. Wooden doors presented problems related to the installation and final product quality regardless of the type of project. Some advantages of prefabricated elements were lost due lack of trust between contractors and suppliers, lack of consideration of preconditions necessary for successful site installation, and lack of standardization and tolerance management resulted in suboptimal solutions during the installation phase. Special attention should be paid to the interfaces between the prefabricated element and the other parts of the project, current means and methods should be revisited if the project is to fully take advantage of prefabrication. The lack of open communication and low levels of trust amongst the supply chain actors result in enormous amounts of waste (e.g., rework, wasted time, unnecessary handling, unnecessary use of resources) and diminished value to the client

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 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

Guidelines for target costing adoption in the development of products for the residential real estate market

Abstract 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

Target Value Design Na Gestão Do Processo De Projeto Por Meio De Simulação: Difusão De Conceitos E Reflexões Teóricas

O custo tem um impacto significante não só no processo de projeto, mas também na solução arquitetônica apresentada. O Target Value Design (TVD), pode se apresentar como uma abordagem promissora para direcionar o processo de projeto pelo custo e pelas percepções de valor do cliente ou usuário final. Esta pesquisa almejou disseminar conceitos do TVD junto a agentes participantes na gestão do processo de projeto de empreendimentos imobiliários e contribuir para a reflexão teórica sobre a sua adoção neste meio. O método de pesquisa consistiu em simulações-piloto em meio acadêmico para adaptações iniciais e simulações posteriores em empresa de incorporação imobiliária. As simulações se deram em duas rodadas, a primeira simulando o ambiente tradicional de Design-Bid-Build (DBB) e a segunda utilizando o TVD. Os resultados provenientes da segunda rodada (TVD), onde foi imposta uma restrição de custo, acabaram levando a uma aparente simplificação do modelo. O TVD demanda mudanças no processo de projeto, e uma das mais desafiadoras é considerar o custo como parâmetro de entrada no processo, em vez de ser uma mera consequência do mesmo.614-15Construçã

Target value design in the public sector: evidence from a hospital project in San Francisco, Ca

Target Value Design (TVD) is a management practice that steers the design and construction of the project to the customer's constraints while maximizing the value delivered within those constraints. TVD practice has been mostly pursued in private projects on which the client and key members of the project team all sign one multiparty contract. The use of TVD in public sector projects may differ widely in terms of application process and achievable results if compared to its use in private projects. This in-depth case study investigates how a public owner applied TVD given public procurement restrictions. Evidence from this case study suggests that TVD can be applied in public sector projects in which multiparty contracts are prohibited. Although it was not possible to apply all of the elements of the current TVD process benchmark on the project due to regulatory or legal restrictions, evidence from this case study suggests that a not full-fledged application still provides significant cost savings and allows design to be steered towards a target cost on a public project12212513

TARGET COSTING IN CONSTRUCTION: A COMPARATIVE STUDY

ABSTRACT Target costing is an approach for the development of new products in the automobile industry, aimed at reducing their life-cycle costs while ensuring quality, reliability and other client requirements, by examining all possible ideas for cost reduction at the product planning, research and development and prototyping phases. Prior studies have attempted to adapt the manufacturing target costing process to the project-based nature of the construction industry. This paper aims to provide insights for future target costing implementations in the public sector projects. A qualitative comparison of three studies is performed through the lens of a set of target costing influencing factors. Similarities and differences revealed in the comparison suggest that factors related to supplier-base strategy and to the nature of customer are potentially relevant to future target costing implementations in public sector projects