Construção de conhecimento sobre target costing: uma análise de pesquisas sobre fatores que aumentam a sua adoção e uso

The aim of this research was to analyze the findings and the comparability of surveys published between 2001 and 2011 about situational factors related to organizations’ adoption and use of Target Costing (TC), as a way to identify their contributions. The method used was a critical-interpretative literature analysis, highlighting the discussion of the research findings. The results found were : (1) the relation between the intensity of the competition and the adoption and use of TC was confirmed in the three studies on this theme, a sign that intense competition can enhance the adoption of TC; (2) the relation between the adoption and use of TC and environmental uncertainty was confirmed in one study; (3) with regard to the investigated strategies, no conclusions could be reached as, when adopting Porter’s typology, findings were contradictory and, in the typology by Miles and Snow, the two studies could not be compared, although one of them identified a relation between the usage rate of “costing” practices and the defenders strategy ; (4) there are signs that large companies are more prone to the adoption and use of TC. This research revealed gaps in the understanding of factors that further the adoption and use of TC, which can be completed through future studies, and verified the difficulty to compare results among the surveys analyzed. Despite the importance of the theme for research and to help managers with possible decisions on the adoption of TC, this kind of study was not found in Brazilian journals, indicating the need to undertake such research in companies active in Brazil .