This paper presents the results of a research study aimed at investigating the application of target costing as an alternative approach for the development process of Social Housing Projects (SHPs) currently employed by public housing providers in Brazil. The research strategy consisted of the study of the factors that influence the implementation of target costing, based on two case studies and on the identification of the SHP characteristics that could influence, positively or negatively, the implementation of this approach by public housing companies. The analysis of Cooper and Slagmulder’s factors provided the theoretical framework for identifying opportunities for the adoption of target costing in SHPs. The comparison between two different forms of housing provision was the basis for formulating the inferences presented. The analysis of the SHPs’ characteristics allowed the identification of hindrances and opportunities for the implementation of target costing in this type of endeavor. This paper presents guidelines for the use of this approach in the development of social housing projects.
Target costing; Product development process in construction; Social housing projects; Cost management
