Proposição de um modelo para implantação do custo Alvo e custo Kaizen em uma empresa de automação de subestações

Abstract

This monography aims to propose a model to implement Target Cost and Kaizen Cost in a substation automation company. The research qualifies as exploratory and interpretative, conducted through bibliographic research focused on costing systems, which are increasingly being used by companies in search of price reduction. In an increasingly competitive market, price differentiation becomes critical to a company’s success. Deploying a Kaizen Cost and Target Cost system can bring improvements to companies by making them better prepared to meet customer needs.