Custeio alvo na indústria brasileira de autopeças / Target cost in the Brazilian autoparts industry
AUTOR(ES)
Carlos Eduardo Bertucci
DATA DE PUBLICAÇÃO
2008
RESUMO
Target Costing, developed within the Japanese business environment, had a significant expansion in the Western arena during the decade of 1990. However, some studies identified that the model had to be adapted in order to operate under conditions different than those for which it had originally been developed; additionally, it was identified that companies developed structures similar to Target Costing, but had not been exposed to the conceptual framework of the model. The present study evaluated the use of Target Costing in Brazil, specifically in the Autoparts industry segment; whether significant changes were incurred compared to the Literature; and whether specific contingent factors had influence in the adoption of the model. The study focused on companies with gross revenues over 50 R$ million in 2006 and more than 75% of its revenues associated to OEMs. A survey has been conducted with companies associated to SINDIPEÇAS (National Manufacturers Union for the Autoparts Industry) and some respondents were contacted in order to confirm information. Data was analyzed with the support of non-parametric tests. The study concluded that prices are not formally communicated by OEMs in its quotations processes, but merely indicated. Autoparts have small discretionary power to act on product features and, consequently, on its price. Therefore, companies do not predominantly take the Target Costing approach, rather, opting to use Cost Plus models where prices are defined bottom-up from their cost structure. It has been identified that some of the practices utilized by Target Costing are widely employed, such as Value Engineering, adjustment of maximum accepted cost to external constraints and use of multifunctional groups. Related to this last topic, a strong involvement of the sales department has been identified (as the coordinator of the process), as well as the controlling department, different than what has been identified in other studies. However, the relationship with suppliers is usually conflictive, being the pressure in the negotiation process more commonly used than joint strategy approaches. Additionally, the commitment to the maximum accepted cost, defined during the quotation process, is reasonably low. Companies frequently accept to launch products where the maximum accepted cost has not been reached, performing additionally kaizen and continuous improvement activities after the product is launched in order to change characteristics that should have been locked during the development stage. Finally, in the quotation process, companies do not consider exclusively the incremental costs. Allocations of indirect, administrative and logistic costs are frequently incorporated.
ASSUNTO(S)
pricing custeio alvo formação de preços indústria automobilística target cost automotive industry
