CONTABILIDADE DE CUSTOS E SUAS PECULIARIDADES: UMA FERRAMENTA PARA O AUXÍLIO NA GESTÃO EMPRESARIAL

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.