COST REALLOCATION METHOD THROUGH FUNCTION
ANALYSIS IN THE TRACK 1 OF “MY HOUSE MY LIFE”
PROGRAM
Costs reallocation; Value management; Social housing; My house my
life program; Value Methodology; Target costing.
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. In
addition, 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 an
track 1 PMCMV project conceived in a concrete wall system. Design
Science Research was the research method. As a main result, a method
was generated. The main contribution is to provide a way to reallocate
costs in the design 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.