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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. Summary• Traditional cost management systems adopted by construction fi rms have many problems, which are widely discussed in the literature: the information provided by them is usually too late, and tends to be too aggregated and too distorted to be relevant for production management.• The main objective of this research work is to propose a project cost planning and control model for construction fi rms. This model aims to support the development of production management systems, in which cost management and production planning and control can be gradually integrated, in order to overcome the existing limitations of cost accounting systems.• The scope of the model was limited to building projects carried out by small and medium sized companies, involved in both product development and production. The development of the model was based on the literature review and also on the results of nine empirical studies conducted in four different Brazilian construction fi rms. • The model suggests the integrated application of three fairly well known cost management techniques: operational cost estimating, S-curves and target costing. By using this set of tools, it is expected that cost management will become more proactive, and able to deal with the dynamic, uncertain and complex construction environment that exists in most projects. The model was partially tested in two case studies, in which it provided key information for supporting decision making related to design, production planning and contracts with suppliers.

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