CONTABILIDADE DE CUSTOS COMO FERRAMENTA NO AUXÍLIO NA TOMADA DE DECISÃO GERENCIAL

Abstract

The main objective of this study is to investigate the role of cost accounting as a tool to support managerial decision-making in organizations. In a business environment marked by constant transformations, high competitiveness and increasing demand for results, efficient cost management becomes an essential factor to ensure the sustainability and profitability of companies. The research developed was qualitative and exploratory in nature, based on a literature review and document analysis. The focus was on identifying and understanding the cost accounting tools applied in business practice and how these tools assist managers in decision-making processes. The theoretical framework includes the main concepts and classifications of costs (fixed, variable, direct, indirect, among others) and describes the most commonly used costing methods: absorption costing, variable (or direct) costing, activity-based costing (ABC), full costing (RKW) and the Production Effort Units (UEP) method. Also noteworthy is the analysis of the contribution margin as a strategic evaluation tool. The study demonstrates that these approaches are fundamental for decisions such as: defining sales prices, continuing or discontinuing products and redesigning internal processes with a view to outsourcing. Concluding that cost accounting, in addition to transforming financial data into strategic information, also promotes more assertive, efficient management geared towards maximizing organizational results.