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Target costing in construction: a comparative study

Melo, Reymard Savio Sampaio De, Kaushik, Amit, Koskela, Lauri, Granja, Ariovaldo Denis, Keraminiyage, Kaushal and Tzortzopoulos, Patricia (2014) Target costing in construction: a comparative study. In: 22nd Annual Conference of the International Group for Lean Construction. IGLC, pp. 183-194.

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Abstract

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.

Item Type: Book Chapter
Additional Information: 22nd Annual Conference of the International Group for Lean Construction, Oslo, Norway, 25-27 Jun 2014
Subjects: T Technology > TH Building construction
Schools: School of Art, Design and Architecture
Depositing User: Patricia Tzortzopoulos
Date Deposited: 09 Feb 2015 11:53
Last Modified: 08 Dec 2016 00:24
URI: http://eprints.hud.ac.uk/id/eprint/23274

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