Investigação da Produção Científica relacionada ao Custeio-Meta e Custeio Kaizen no período de 2002 a 2009

Abstract

This study investigated the scientific literature through a bibliometric study on target costing and kaizen costing. The sample consists of 23 scientific papers published in the Brazilian Congress of Costs in the period 2002 to 2009. Accordingly, it is a descriptive research with bibliometrics quantitative approach. For data analysis, we used descriptive statistics and software UNICET®. Among the results it was found that target costing was the theme addressed by most items, with respect to the authors of the papers analyzed, there was the 49 authors in total, four authors presented themselves as the most prolific, as the amount of authors per article there was a predominance of two authors per publication, with respect to cooperation network, an author just stood out with greater numbers of bonds, it is in this sense, the presentation of weak ties between the authors, regarding the methodology used, there is a predominance of practical cases, ie, articles that have worked case studies, survey or experiment; regarding the citations of the articles analyzed, there was a predominance of citations of 246 books from the total of 430 citations addressed, with the largest number of citations in articles published in 2008.