RESEARCH OF SCIENTIFIC PRODUCTION RELATED TO TARGET COSTING AND KAIZEN COSTING BETWEEN 2002 AND 2009

Detalhes bibliográficos
Autor(a) principal: Rocha, Irani
Data de Publicação: 2010
Outros Autores: Wienhage, Paulo, Scarpin, Jorge Eduardo
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/12858
Resumo: 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.
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spelling RESEARCH OF SCIENTIFIC PRODUCTION RELATED TO TARGET COSTING AND KAIZEN COSTING BETWEEN 2002 AND 2009INVESTIGAÇÃO DA PRODUÇÃO CIENTÍFICA RELACIONADA AO CUSTEIO-META E CUSTEIO KAIZEN NO PERÍODO DE 2002 A 2009Custeio metaCusteio kaizenEstudo bibliométrico.Target CostingKaizen CostingBibliometric studyThis 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.Este estudo busca investigar a produção científica por meio de um estudo bibliométrico sobre custeio meta e custeio kaizen. A amostra é composta por 23 artigos científicos publicados no Congresso Brasileiro de Custos no período de 2002 a 2009. Nesse sentido, trata-se de uma pesquisa descritiva, bibliométrica com abordagem quantitativa. Para análise dos dados, utilizou-se da estatística descritiva e do software UNICET®. Entre os resultados, constatou-se que o tema custeio-alvo foi mais abordado pelos artigos; com relação aos autores das publicações analisadas, observou-se a participação de 49 autores no total; quatro autores apresentaram-se como mais prolíficos; quanto à quantidade de autores por artigo observou-se a predominância de dois autores por publicações; com relação à rede de cooperação, um autor apenas se destacou com maior número de laços: considera-se, nesse sentido, apresentação de laços fracos entre os autores; no que tange à metodologia utilizada, observou-se a predominância de casos práticos, ou seja, artigos que trabalharam estudos de casos, survey ou experimental; com relação às citações dos artigos analisados, observou-se a predominância de citações de livros com 246 destas num total de 430 abordadas, sendo o maior número delas nos artigos publicados em 2008.UFRGS2010-09-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/12858ConTexto - Contabilidade em Texto; v. 10 n. 18 (2010): 2º semestre 2010; 75-862175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/12858/pdfRocha, IraniWienhage, PauloScarpin, Jorge Eduardoinfo:eu-repo/semantics/openAccess2013-10-15T17:07:46Zoai:seer.ufrgs.br:article/12858Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2013-10-15T17:07:46ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv RESEARCH OF SCIENTIFIC PRODUCTION RELATED TO TARGET COSTING AND KAIZEN COSTING BETWEEN 2002 AND 2009
INVESTIGAÇÃO DA PRODUÇÃO CIENTÍFICA RELACIONADA AO CUSTEIO-META E CUSTEIO KAIZEN NO PERÍODO DE 2002 A 2009
title RESEARCH OF SCIENTIFIC PRODUCTION RELATED TO TARGET COSTING AND KAIZEN COSTING BETWEEN 2002 AND 2009
spellingShingle RESEARCH OF SCIENTIFIC PRODUCTION RELATED TO TARGET COSTING AND KAIZEN COSTING BETWEEN 2002 AND 2009
Rocha, Irani
Custeio meta
Custeio kaizen
Estudo bibliométrico.
Target Costing
Kaizen Costing
Bibliometric study
title_short RESEARCH OF SCIENTIFIC PRODUCTION RELATED TO TARGET COSTING AND KAIZEN COSTING BETWEEN 2002 AND 2009
title_full RESEARCH OF SCIENTIFIC PRODUCTION RELATED TO TARGET COSTING AND KAIZEN COSTING BETWEEN 2002 AND 2009
title_fullStr RESEARCH OF SCIENTIFIC PRODUCTION RELATED TO TARGET COSTING AND KAIZEN COSTING BETWEEN 2002 AND 2009
title_full_unstemmed RESEARCH OF SCIENTIFIC PRODUCTION RELATED TO TARGET COSTING AND KAIZEN COSTING BETWEEN 2002 AND 2009
title_sort RESEARCH OF SCIENTIFIC PRODUCTION RELATED TO TARGET COSTING AND KAIZEN COSTING BETWEEN 2002 AND 2009
author Rocha, Irani
author_facet Rocha, Irani
Wienhage, Paulo
Scarpin, Jorge Eduardo
author_role author
author2 Wienhage, Paulo
Scarpin, Jorge Eduardo
author2_role author
author
dc.contributor.author.fl_str_mv Rocha, Irani
Wienhage, Paulo
Scarpin, Jorge Eduardo
dc.subject.por.fl_str_mv Custeio meta
Custeio kaizen
Estudo bibliométrico.
Target Costing
Kaizen Costing
Bibliometric study
topic Custeio meta
Custeio kaizen
Estudo bibliométrico.
Target Costing
Kaizen Costing
Bibliometric study
description 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.
publishDate 2010
dc.date.none.fl_str_mv 2010-09-16
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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Avaliado por Pares
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dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 10 n. 18 (2010): 2º semestre 2010; 75-86
2175-8751
1676-6016
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institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
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