OBJETIVOS DE COOPERAÇÃO INTERFIRMAS E USO DO TARGET COSTING

Abstract

This study aimed to evaluate the relationship between the objectives of interfirm cooperation and the use of Target Costing. As a data collection strategy, a survey of Brazilian companies was used, with a sample of 48 respondents. The relationships investigated in this research were tested using the Kruskal-Wallis theoretical test. The results showed that the organizations are involved in more than one type of cooperation, specially outsourcing and supply chain. This shows that the relationships between customers and suppliers and outsourcing are the most common types of cooperation. As for the adoption of Target Costing, only four companies confirm its use, however, it is noticed that organizations use techniques similar to Target Costing, without being familiar with the concept or nomenclature, 36 respondents indicated that the definition followed on the Target era Costing similar to the system used by the company. The results also show that there is a significant relationship between the objectives of inter-firm cooperation, learning management skills and access to technology and/or know-how with the implementation of Target Costing, partially accepting the research hypothesis. Thus, it can be concluded that the objectives of cooperation are important for organizations, since 97% of the sample is involved in some type of cooperation. Finally, several characteristics of Target Costing that may favor its adoption and use are highlighted. These evidences indicate the importance of the Target Costing method for organizations, making them more competitive, meeting customer needs and consequently achieving organizational success.