Proposta de um método de aplicação do custeio-meta em obras públicas brasileiras

• Ano de defesa: 2018
• Autor(a) principal: Souto Neto, Gervásio Araújo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Brasil; UFRN; PROGRAMA DE PÓS-GRADUAÇÃO EM ENGENHARIA CIVIL
• Palavras-chave em Português: Target Costing; Metodologia de valor; Engenharia de valor; Engajamento público; Valor desejado; Obras públicas; CNPQ::ENGENHARIAS::ENGENHARIA CIVIL
• Link de acesso: https://repositorio.ufrn.br/jspui/handle/123456789/26709

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 (CM) is a cost management strategy that seeks to reduce cost waste to achieve the allowable cost (target-cost) and increase value-added, as desired by future users. The Value Methodology (MV) is an approach that operationalizes CM strategies and their application presents excellent results in world civil construction, especially when there is Public Engagement (PE) from the beginning of product design. However, the results of the CM application in projects of the Brazilian public sector are not known. The main objective of this research was to propose a method of applying target costing in Brazilian public projects, as a suggestion to replace the traditional Design-Bid-Build approach, which is still widely used in the Brazilian public sector. For this, the Moraes (2017) method was used as a base, since it used an alternative form of application of the Value Methodology (MV) that was tested for the Brazilian civil construction context, and presents potential to be incorporated into the CM strategy. Design Science Research (DSR) was used as a method of conducting the Research Methodology, as it seeks to propose practical solutions to real problems through artifact constructions. As a result, this research proposes a method of applying CM in Brazilian public projects, which was evaluated in two ways: the first through its application in a federal public project of the Art and Culture Space (EAC) type, and the other by through its incorporation into the process of development of Brazilian public projects. Its application in an EAC managed to reach the cost goal by reducing unnecessary costs (21.28%) and employ improvements that add value to end users. And, its incorporation into the public projects development process was considered operational, generalizable, and effective. Despite this, the proposed method still needs to be tested for other projects of the same Brazilian public context.