2019-09-232019-09-182019-09-232018-06-30http://localhost:8080/handle/prefix/304Cost accounting has evolved significantly since the industrial revolution to the present day, trying to achieve the best results for the improvement of economic and financial relations, since cost control is one of the essential factors for decision making. The value of the product or service to be charged needs a scientific basis to be marketed. Therefore, the article will present the theoretical concepts and the basic elements for sales price formation, using contribution and costing methods, fulfilling the necessary conditions to reach the main objective of companies, which is the advantage over competition and obtaining profit, but always aiming at sustainability.Acesso AbertoCustosGerenciamentoCompetitividadeCNPQ::CIENCIAS SOCIAIS APLICADASRelatório de Pesquisa