This study presents cost accounting and methods, aiming to provide support in identifying costs, considering possible expenses, for the formation of the sales price. This strategy is essential for decision-making in choosing the best pricing strategies, thus enabling the entity’s growth and greater profitability. In this context, the guiding question is: how can cost accounting help in setting the sales price? Therefore, the general objective is to highlight the main costing methods, presenting cost accounting in the formulation of sales prices.
Difference Between Cost, Expense and Expenditure
Methodologically, a quantitative approach was used for the selection and delimitation of bibliographic studies. As a result, this research highlights the importance of knowledge of cost accounting, so that there is correct and effective decision-making, the purpose of which is to provide assistance to entities, selecting profitable methods for formulating the price of their products. Keywords: Strategy, Profitability, Cost accounting. 1. INTRODUCTION Cost accounting Aircraft and Engine Parts Email List
has become an important ally for entities, providing intelligent decision-making and control through good management.
Cost Accounting
In this context, it is worth remembering that awareness and analysis of the cost of the product is essential due to its direct relationship with the sales price. Therefore, an appropriate cost structure or method and a correctly formed sales price become a competitive differentiator. In view of the above, this article aims to highlight the main costing methods, presenting cost accounting in the formulation of the sales price, being guided by the question: how can cost accounting help in the formation of the sales price? To this end, a bibliographic ALB Directory study was carried out based on a survey of the literature of accounting science books, scientific articles, dissertations and online content.
