Custeio alvo: utilização do sistema de gerenciamento de lucro pelos fabricantes de veículos automotores com indústri no Brasil

Abstract

In this study there had been researched the automobile manufactures established in Brazil, aiming to verify if the use of the Target Costing system for cost and profit planning practiced by the companies is adherent to the theory. It is an exploratory research which has used a questionnaire to obtain the data. The questionnaire was based on the steps used by Monden (1999), which should be followed by the automobile manufacturers when using the target costing system. A number of 16 companies that produce commercial vehicles to the population in general were selected, excluding the companies that produce vehicles concerned to rural areas. The analysis was shorten to 5 companies that replied to the questionnaire, making it approximately 31% of the companies, which, on the other hand are responsible for 70% of all vehicles manufactured. The conclusion is that the companies analyzed use the cost system named target costing, according to the Monden (1999) theory, and perform with great intensity during the production process and the planning of new products.