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Target costing in construction: a comparative study

Sampaio, R, Kaushik, AK, Koskela, LJ, Denis Granja, A, Keraminiyage, KP and Tzortzopoulos Fazenda, P 2014, Target costing in construction: a comparative study , in: International Group of Lean Construction, 23 - 27th June 2014, Oslo, Norway. (In Press)

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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: Conference or Workshop Item (Paper)
Themes: Built and Human Environment
Schools: Schools > School of the Built Environment > Centre for Built Environment Sustainability and Transformation (BEST)
Refereed: Yes
Funders: Technology Strategy Board
Depositing User: Mr Amit Kaushik
Date Deposited: 15 May 2014 15:07
Last Modified: 13 Apr 2016 09:47

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