Contribuição da analise de custo para a industria com enfase no custeio por absorção

Abstract

This study aims to analyze the contribution of cost analysis, with an emphasis on the absorption costing method, to industrial management and decision-making in Brazil ian companies from different production sectors. Based on a qualitative, descriptive, and documentary approach, the research focused on two main sources: the official fi nancial report of Natura &Co Holding S.A. (2025) and the case study by Giacometti (2007) on Embraer S.A. The results showed that both companies use the absorption costing method, in compliance with CPC 16 (R1) – Inventories, which requires that all direct and indirect production costs be incorporated into the value of the products. Natura applies this method mainly for accounting and fiscal purposes, ensuring trans parency and reliability in its financial statements, while Embraer also uses it as a managerial tool, integrating it with control systems such as Activity-Based Costing (ABC) and Earned Value Management (EVM).The findings confirm that absorption costing is essential not only due to its legal requirement but also as a strategic man agement instrument, contributing to cost control, production efficiency, pricing accu racy, and organizational sustainability. Therefore, it is concluded that cost analysis, aligned with accounting standards, represents a fundamental pillar for industrial com petitiveness, enabling companies to align their accounting practices with managerial and market demands.