RELATIONSHIP BETWEEN TARGET COSTING ASPECTS AND CONTINGENTIAL FACTOR STRATEGY: A STUDY IN THE CIVIL CONSTRUCTION SECTOR IN THE CITY OF JOÃO PESSOA-PB

Abstract

The present study verified the relationships between aspects of target costing and contingency factors related to the strategy in the construction sector in the city of João Pessoa-PB. The variables used for analysis in the target costing process were planning, design and production, being correlated with the strategy factors considered as the search for innovation, change, defense, cost reduction and long-term strategic thinking, thus, this approach assumes the premise that proximities are found between the variables themselves. Data collection was carried out through a questionnaire for 306 companies in the sector, registered with the Federation of Industries of the state of Paraíba-FIEPB, via Google forms, obtaining a total of 32 respondents. For analysis, the Spearman correlation test was used at a significance of 95% (p=0.05). The results of the correlations allowed us to infer that there was significance between the relationships. It means stating that companies in the civil construction industrial sector in the city of João Pessoa-PB use, but partially, the target costing process, identifying that decision-making is formulated based on established metrics, always aiming at long-term strategy term.