Establishment Of The Target Cost In The Development Of New Products

The management of the costs in all of the elements of the productive cycle from the project, going by the production until the after-sale activities, became an important differentiation tool in the competition among the companies. Specifically, the estimate of the cost of the new product in the beginning of the development of new products (DNP) is of vital importance so that the decision taken of continuation or not of the DNP, because the decisions taken in the phase of conceptual project are responsible for most of the costs of the new product. The objective of this article is to present a methodology of establishment of the Target Cost in the development of new products. It will be presented and discussed the analysis of a case in a company producer of biodegradable plastic as ecological and economical alternative of substitution of the derived plastic of the petroleum