Custeio-Alvo (Target Costing): Revisão de Bibliografia
DOI:
https://doi.org/10.20397/2177-6652/2015.v15i1.746Palabras clave:
custeio-alvo, custo-alvo, contabilidade gerencial, gestão de custos.Resumen
O objetivo deste estudo é comparar a teoria sobre o tema target costing (TC) com a prática reportada pelos estudos empíricos. Como objetivos específicos identificamos: analisar percentuais de utilização em diversos países; analisar se características identificadas pela teoria convergem com as reportadas pelos estudos empíricos; principais benefícios proporcionados. A pesquisa realizou-se através de análise documental sustentada por duas fases: revisão de literatura relacionada com o tema TC; revisão de estudos empíricos. As conclusões são de que existem empresas que utilizam o TC com características distintas da teoria e reconhecem benefícios não relatados na literatura. Japão é o país que tem maiores percentuais de utilização e a Ásia é o continente onde a utilização do TC tem mais importância, porém já existe grande utilização em outras regiões, como EUA e Europa. Existe tendência de crescimento da utilização do TC em países emergentes que ainda pouco utilizam técnicas recentes de contabilidade gerencial.
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