Target costing: reflections on definitions, purposes and procedures

• Main Authors: Cássia Vanessa Olak Alves Cruz, Welington Rocha
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2009-11-01
• Series: Revista Contemporânea de Contabilidade
• Subjects: custeio-alvo; target costing; custo-alvo; target cost; engenharia de valor; value engineering
• Online Access: https://periodicos.ufsc.br/index.php/contabilidade/article/view/4920

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.