TY  - CONF
TI  - Data Envelopment Analysis and the Quest for Targets – a Case Study in Connection to Waste Reduction on Site
AU  - Barreto, Aerson Moreira
AU  - Heineck, Luiz Fernando Mählmann
AU  - Silveira, Luiz Antonio Freire Pinto
AU  - Vasconcelos, Thais Moreira de
AD  - Professor, Civil Engineering., Rural Federal University of Semi-arid , Rua Gamaliel Martins  Bezerra, SN, Alto da alegria, University campus, Angicos/RN, CEP: 59.515-000, Brazil, Phone  +55 (84) 98379811, aersonbarreto@ufersa.edu.br
AD  - Professor, Civil Engineering. Department of Mechanical Engineering and Operations, Campus do  Pici, Federal University of Ceará, Brazil, Phone +55 (85) 97152754, freitas8@terra.com.br
AD  - Graduate Student in Civil Engineering, Rural Federal University of Semi-arid , Rua Gamaliel  Martins Bezerra, SN, Alto da Alegria, Unievrsity Campus, Angicos/RN, CEP: 59.515-000, Brazil,  Phone +55 (84) 99587475, luizinhuu00@hotmail.com
AD  - Architect, University of Fortaleza, Rua Vicente Leite, 497, Apto 500, Meireles, Fortaleza, CEP:  60170-150, Brazil, Phone +55 (85) 91999069, thaismor@gmail.com
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  - 801
EP  - 810
SN  - 2309-0979 (ISSN)
AB  - Target costing is addressed in this research work based on statistics and data collection on building developments. Contrary to standard practices that claim target costing should not be based on any distracting previous cost experiences, this paper introduces DEA - Data Envelopment Analysis – a linear programming technique capable of drawing an efficient frontier for a set of performance data (site waste reduction in this research paper). Such performance frontier departs from standard cost estimating practices that deal with average or percentile performance: target values are now obtained according with the best performances a set of observations is capable of displaying: what in normal circumstances is taken as an outlier is now investigated in connection to the causes underneath such outstanding performance. DEA’s efficient frontier is akin to the concept of opportunity costs as fundamental to microeconomics. Target setting is exemplified through a site waste evaluation of a number of building sites, each one conducted according to different levels of managerial effort geared to improve this aspect of lean production goal. Results point to the range of management actions that might be chosen by administrative site personnel, in different sets, employing a parsimonious number of them, according to the specific circumstances of each building site.
KW  - Target Costing
KW  - DEA
KW  - Efficiency Frontier
KW  - Waste construction
L1  - https://www.iglc.net/papers/details/999/pdf
UR  - https://www.iglc.net/papers/details/999
DB  - IGLC.net
LA  - English
N1  - Export date: 04 October 2026
ER  -