Custeio meta: um estudo nas indústrias de transformação da cidade de Campina Grande-PB

Abstract

The aim of this dissertation is to identify in the transformation industries of the city of Campina Grande-PB, the occurrence of adopting the Target Costing and, in the positive cases, the level of implementation and the factors that contribute to its adoption. In case of non-adoption, the aim is to identify the barriers that prevent its implementation. Furthermore, the research seeks to analyze and compare the performance of industries in cost reduction, product quality and customer satisfaction. As a methodology, a survey was used through a semi-structured questionnaire with the representatives of the investigated industries, obtaining as a sample 41 companies. The questionnaire consisted of 29 questions, divided into 6 parts, in which the respondent was asked to select from the statements the best one which would suit his/her perception of the topic. The data analysis was performed using descriptive statistics from the observation of frequencies and inferential analysis using the tests: Cramer’s V and Mann-Whitney. As a result, it was possible to notice that 58.5% of the industries adopt the tool, and among these, most are at the most complete level of implementation. As for the factors that contribute to the implementation, the support from the upper management and the participation of multifunctional teams stand out as the most indicated ones. From the hypothesis test, it was realized that the higher the level of implementation of Target Costing, the greater the number of factors that contribute to its implementation. Through the inferential analysis of performance in cost reduction, product quality and customer satisfaction, it was observed that the industries which implement the Target Costing present better positions in the three performance requirements in comparison with the industries which do not adopt it, however, there was no statistical significance to support the hypotheses of better performance in the industries that adopt the Target Costing. The research also compared the performance of the industries that adopt the Target Costing at the different levels, noting that there was no statistically significant difference that supported the hypotheses of better performance of the industries at the complete level compared to the industries at the basic level. As for the barriers that hinder the adoption of the Target Costing, the lack of knowledge of the method stands out. It is concluded that, although most of the adopting industries are not familiar with the terms commonly presented in the literature to refer to the method, the transformation industries have implemented the tool, mostly, at the most complete level, the main factors that assist in the complete execution are the participation of multifunctional teams, the use of information systems to monitor the achievement of goals and the active participation of suppliers and other external parts in product development. Moreover, in terms of performance, the adopters have advantages in product quality and customer satisfaction compared to the non-adopters. And among the non-adopters, the main difficulty for the implementation of the tool is the lack of knowledge of the method