Método de realocação de custos por meio da análise de função em projetos da faixa 1 do PMCMV

Abstract

Among all income brackets included in the mass Brazilian housing program named “Minha Casa Minha Vida - PMCMV”, track 1 (families with a monthly income of up to 3 minimum wages) deficit is still the one with the highest housing deficit percentage, despite of the houses already constructed. However, this same range presents low financial attractiveness to construction companies, due to the Program policies. Moreover, there is a strong demand for innovative design processes due to the critics existing have received: poor quality, design inadequacies and poor user needs. This context is a fertile field for applying Target Costing (TC) and Value Methodology (VM) principles. Although previous studies have focused on the application of TC and VM in PMCMV projects, the use of Function Analysis is still little explored in these two approaches. Therefore, this research aimed to propose a method for integrating Function Analysis in the cost reallocation design process of range 1 PMCMV projects (social housing), developing it in a track 1 PMCMV project conceived in a concrete wall system. Design Science Research was the research method. It included conducting the study in five phases: Problem Awareness (Systematic Literature Review and identification of research gaps); Suggestion (proposition of the first artifact version, based on Moraes (2017), to integrate Function Analysis into the cost reallocation process in PMCMV track 1 designs); Development (artifact construction through its application in a PMCMV track 1 design); Evaluation (artifact verification through focus groups) and Conclusion (final considerations). As a main result, a method was generated. The important contribution is to provide a way to reallocate costs in the design phase by splitting it into functions, directing the professionals involved to think first about the functionalities of compartments and spaces, later identifying design solutions, as well as advocates VM literature.