TY  - CONF
TI  - Target Costing in Construction: A Comparative Study
AU  - Melo, Reymard
AU  - Kaushik, Amit
AU  - Koskela, Lauri
AU  - Granja, Ariovaldo Denis
AU  - Keraminiyage, Kaushal
AU  - Tzortzopoulos, Patricia
AD  - PhD Student, Construction Management Research Laboratory (LAGERCON), School of Civil  Engineering, Architecture and Urban Design, University of Campinas, Campinas, SP, Brazil  reymardsavio@gmail.com
AD  - KTP Associate, PhD Student, University of Salford. a.k.kaushik@salford.ac.uk
AD  - Professor, School of the Built Environment. University of Salford, Maxwell Building, room 507,  The Crescent, Salford, M5 4WT, UK, l.j.koskela@salford.ac.uk
AD  - Professor, Architecture and Construction Dept., Construction Management Research Laboratory  (LAGERCON), School of Civil Engineering, Architecture and Urban Design, University of  Campinas, Brazil, adgranja@fec.unicamp.br
AD  - BSc (QS) Programme Director, Room 432a, Maxwell Building, The University of Salford, Salford,  United Kingdom, M5 4WT, k.p.keraminiyage@salford.ac.uk
AD  - Director of Design and Property Management Directorate, School of the Built Environment.  University of Salford, Maxwell Building, The Crescent, Salford, M5 4WT, UK,  p.tzortzopoulos@salford.ac.uk
ED  - Kalsaas, Bo Terje
ED  - Koskela, Lauri
ED  - Saurin, Tarcisio Abreu
PY  - 2014
DA  - 2014/06/25
T2  - 22nd Annual Conference of the International Group for Lean Construction
C3  - 22nd Annual Conference of the International Group for Lean Construction
CY  - Oslo, Norway
SP  - 183
EP  - 194
SN  - 2309-0979 (ISSN)
AB  - Target costing is an approach for the development of new products in the automobile industry, aimed at reducing their life-cycle costs while ensuring quality, reliability and other client requirements, by examining all possible ideas for cost reduction at the product planning, research and development and prototyping phases. Prior studies have attempted to adapt the manufacturing target costing process to the project-based nature of the construction industry. This paper aims to provide insights for future target costing implementations in the public sector projects. A qualitative comparison of three studies is performed through the lens of a set of target costing influencing factors. Similarities and differences revealed in the comparison suggest that factors related to supplier-base strategy and to the nature of customer are potentially relevant to future target costing implementations in public sector projects.
KW  - Target Costing
KW  - Target Value Design
KW  - and Project Delivery.
L1  - https://www.iglc.net/papers/details/1064/pdf
UR  - https://www.iglc.net/papers/details/1064
DB  - IGLC.net
LA  - English
N1  - Export date: 04 October 2026
ER  -