Aplicação do Target Costing e da análise do valor em curso de graduação tecnológica: um estudo multicaso nas Faculdades de Tecnologia Senac de Santa Catarina / Target costing application and analysis of the current value of graduate technology: a study in colleges of technology multicase senac of Santa Catarina

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

19/10/2010

RESUMO

The study aims to evaluate the application of the Target Costing and Value Analysis in managing costs of undergraduate courses of Proceedings Management of the Colleges of Technology SENAC Santa Catarina. We conducted exploratory research, a quantitative approach and the application of a plurality of procedures for data collection, especifically, bibliographical, documentary analysis and study of multicases. To collect data on students, we used a survey instrument with 36 questions using 5-point Likert scale ranging from "very important" and "unnecessary" and objective questions. The population of this study includes 655 students enrolled in undergraduate courses in technology offered by the Faculties Management Processes SENAC Santa Catarina. The sample comprised 387 students by the survey respondents, representing 59.08% of the population. This research examined the course in Managerial Process in 5 of the 7 units. For the collection of data from the governing body of the SENAC Colleges and Maintainer, was made use of interviews and a questionnaire. The results of the research determines that there are possibilities of applying the Target Costing and Value Analysis in existing courses as well as the price set by the market. During the work was identified that the SENAC Florianópolis already operates with a value that is consistent with the anxieties of the market, hence this case was not applied to the Value Analysis. In the other schools could apply the procedures determined by the Target Costing and Value Analysis. It was also possible to identify the Maintainer determines the strategic guidelines to be followed by all operating units, particularly in regard to the formulation of prices. Prices are set based on cost, though market prices are a guide and used as a parameter. The study is part of the Group for Research on Cost Management of the Research Line Management Acounting of the Post Graduate Program in Accounting at the University Regional Blumenau

ASSUNTO(S)

graduação tecnológica análise do valor target costing ciencias contabeis custo-alvo ; análise de valor controle de custo target costing value analysis technological degree

ACESSO AO ARTIGO

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