Target costing and QFD as tools for cost reduction in the development of children's wooden houses/Custeio-alvo e QFD como ferramentas para reducao de custos no desenvolvimento de casas de madeira infantis

This research aimed to address the concept of the target and uses up the action research method. Seeks to develop a guideline to work from the application of target costing as a basis for all the cost management system during the phase of projects during the production phase, analyzing a real case of the application of the concepts in company developing and producing mobile. The main idea is first redesign an existing product with an allowable cost, calculated as the difference between the market price, dictated by customer expectation and the margin of desirable economy. This report consists of discriminating the steps of the original design, which were carried out until March 2014, so eight months. It was contacted a wood-based product processing company. The company allowed the project execution for the improvement and development of the product "Children's Houses". It began the project implementation by running the system QFD (Quality Function Deployment), and the design of the production flow chart, and has been made, visits in order to analyze the current status of used machinery and equipment. The next step was the implementation of Target Costing methods (Target Costing).