Abstract:
Cost accounting was created to assist in price formation and decision making,
after major changes in the production process during the Industrial Revolution.
This branch of accounting is indispensable from small to large organizations, for
decision making, cost reduction and analysis of results. To this end, it provides
several tools, such as: costing methods and cost analysis. Cost accounting and
its tools are extremely relevant to assist the manager in decision making. From
these tools, detailed analyzes of the entire production can be carried out, given
that they help to detail the way in which each resource was allocated to the
products and also specify where there is a need for changes, or even to identify
failures in the production system. production. In this context, this study aims to
demonstrate how cost accounting and its tools can help in decision making
aiming at the best result for the company. From a methodological point of view,
this article was prepared using a bibliographical review of works by renowned
authors in the area of cost accounting and management accounting.
