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Abstract
The present work has the objective of demonstrating the use of target cost methodology in a canned fish industry in the launching of new liquid topping, which is a new product in the field. An exploratory research was made by a case study with qualitative approach. At first the concept of the target cost methodology was provided, the value engineering. Then the implementation of such methodology was demonstrated in a product development case study in a canned fish industry. The results of the research evidenced the viability of the use of the target cost methodology in the product field, in order to attempt to the market exigencies.
Key-words: Target cost. New products development. Canned fish.
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