Custeio meta e minha casa minha vida: estudo exploratório em Natal

Abstract

Since 2009, the "Minha Casa, Minha Vida" program has helped reduce the deficit of social housing. However, the zone 1 of the program, which has the largest housing deficit have become increasingly less attractive to companies operating in the sector due to narrow profit margin. With this context, target costing is a strategic approach to systematically improve the quality and functionality of the product, delivering greater value to the end user. This work aims to identify opportunities and challenges of adopting the target costing in small and medium companies that work in the "Minha Casa, Minha Vida" program in the metropolitan area of Natal. The exploratory case study was assumed as a research method. The data were collected in two construction companies, which operate in zone 1 and one company that operates in zone 2. An interview script was elaborate based on the 13 intervening factors proposed by Cooper and Slagmuder, and applied with the employees of the top management of the companies participating in the research. The results suggest that the main challenges are related to the market-oriented costing and component, and the main opportunities are in the area of product-oriented costing. While previous studies have analyzed the applicability of the strategic approach in public housing supply companies, this article analyzes a context that was little explored, such as the private companies operating in zone 1 of the program. In summary, it is possible to conclude that the context provides the application of the target costing so that the quality and functionality of such enterprises, which are not normally met, is fully fullfilled, providing a product of greater value to the end user, respecting the price range and cost control.