Banca de DEFESA: GERVASIO ARAUJO SOUTO NETO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
DISCENTE : GERVASIO ARAUJO SOUTO NETO
DATA : 25/10/2018
HORA: 09:00
LOCAL: Sala de videoconferência do POP/RN
TÍTULO:

TARGET COSTING, AN APPLICATION EXAMPLE IN A ART AND CULTURE SPACE

PALAVRAS-CHAVES:

Target Costing. Methodology of Value. Value Engineering. Public Engagement. Desired value. Public Projects.

PÁGINAS: 226
GRANDE ÁREA: Engenharias
ÁREA: Engenharia Civil
SUBÁREA: Construção Civil
RESUMO:

The traditional forms of development of Brazilian public projects are targets of social dissatisfaction because they cannot align the delivered value of the product with the desired value of the end-users. Target Costing (TC) is a cost management strategy that seeks to reduce cost wastage to reach the target cost and increase the value delivered, as desired by future users. Its application has excellent results in the world civil construction, especially when there is Public Engagement (PE) from the beginning of the product design. However, no results of its application in works of the Brazilian public sector are known. The main objective of this research is to apply the TC strategy in a Brazilian federal public project. In order to operationalize the TC strategy, a Value Methodology (VM) approach was used, adapted from Moraes (2017), which proved adequate for the construction context. The methodology of the research was Design Science Research (DSR) and two exploratory case studies supported it: a pilot case study, building an office kitchen, to understand the process of development of public works; and a main case study of the construction of an “Art and Culture Space” (ACS) to implement the TC strategy. As a result, the research was able to achieve the cost goal by reducing unnecessary costs (21.28%) and employing improvements that add value to end-users. Despite this, the proposed method still needs to be tested for other works of the same context.

MEMBROS DA BANCA:
Externo à Instituição - ERCILIA HITOMI HIROTA - UEL
Interno - 1149445 - LUIZ ALESSANDRO PINHEIRO DA CAMARA DE QUEIROZ
Interno - 2315606 - REYMARD SAVIO SAMPAIO DE MELO