Congresso Brasileiro de Custos: levantamento das publicações nos anos de 1994 a 2012

Abstract

Cost accounting is a branch of accounting and is used as an information system within the company, assisting in the process control and decision. The present study aimed to analyze the works presented in all editions of the Brazilian Congress of costs. Initially identified the articles presented containing topics discussed in the book "Cost Accounting" by Eliseu Martins, identifying characteristics such as the amount of articles and authors that worked about these issues. We performed a literature search of documents, descriptive, quantitative and qualitative. For this, we used as database the annals of the Brazilian Congress of costs of all editions, representing a total of 3,229 papers, 269 of which refer to the topics discussed in the book. The result shows that most of the articles studied deals with the activity-based costing, most articles are focused on the area of cost management in companies in various sectors, and that there are issues with a significant approach in the book, but are poorly addressed in Congress.