O controle e gestão dos custos: métodos de custeio no processo de tomada de decisão

Abstract

This work has as its main purpose to solve the following problem: how the costing methods help in the decision-making process? Looking for high light the cost in conjunction which management tools as defining element systems for managerial decision-marking. It is appropriate for dealing with an issue directly linked to the scenario where continuous changes and quick lead to the new business strategies, always with the aim to increase productivity and reduce cost. The type of bibliographic research was here are used data collected in specialized books and articles in the area of cost analysis, management and cost control and cost accounting for decision making and business profitability, where they are analysed, briefly, the usual types of costs and also studying some concepts of managerial accounting in the management process and by applying a comparative analysis using the absorption costing and variable costing which are costing methods most used among companies, could be a determinant of which of these two the methods is the most appropriate in the generation of information for business decision-making. Where it appears that the parallel use of costing methods covered in the in the study may be of great importance to supply management needs with regard to the decision-making process especially in relation to the variable costing method.