APLICAÇÃO DA CONTABILIDADE DE CUSTOS EM PEQUENAS EMPRESAS.

Abstract

Cost Accounting is the branch of accounting that studies, calculates and assists the cost of the product, is responsible for all planning where will be determined the present and future operations of the company, as well as the market analysis for the pricing of the products that will be sold. It will also make the entire process budget for these products and their production line, such as raw materials, and ancillary labor to determine their value. This scientific article will have as a bibliographical review of the cost accounting for small companies, we will approach the cost calculation, inventory calculation methodology, product elaboration process, and pricing. Our goal is to address cost accounting concepts and compare with small businesses and the Brazilian Accounting Standards.