A IMPORTÂNCIA DA CLASSIFICAÇÃO DOS CUSTOS NA GESTÃO FINANCEIRA

Abstract

The purpose of this work is to demonstrate the importance that Cost Accounting plays in the formation of sales prices, whether a manufactured product or a service provided. Taking into account globalization, which provides customers with a strong reference regarding market prices, making it easier for them to purchase similar products, companies are more concerned about becoming competitive in order to remain active in the market. Therefore, one of the decisive factors in achieving competitive advantages is the formation of sales prices. In this work, we intend to carry out a critical analysis of the main sales price formation methods. Accounting is a fundamental science in any and all branches of commercial and industrial activity, ranging from micro-enterprises to large corporations and it is through it that we can manage the patrimonial wealth and financial health of these organizations. Among the various segments, we can highlight cost accounting, whose main objective is to produce information at different levels, about cost accounting and an important tool in the formation of sales prices for products and services, through the use of various methods such as, absorption costing, variable or fixed costing, ABC method, so it is essential for a company to know its costs, analyze and use the best methods and techniques to form its prices, finally transforming this amount of strategic information and policies that direct the paths and decisions that it will follow, aiming for a future of prosperity.