Contabilidade de custos para auxílio em decisões gerenciais

Abstract

The aim of this paper is to present how cost accounting can help with decisionˇmaking and management. Making decisions is part of day-to-day business, and cost accounting with a management focus can help make more assertive decisions in different types of analysis, such as sales price formation. According to Sebrae (2022), only 9% of MEIs (Individual Microentrepreneurs) and 10% of MSEs (Micro and Small Enterprises) carry out some kind of planning, and the same study indicates a lack of technical training for entrepreneurs in terms of long-term vision. This indicates the need for micro and small businesses to make assertive decisions in order to survive, and one of the management tools that can help with management and planning is cost accounting. According to Martins (2018), cost accounting has become an important weapon for planning, control and management decisions.