A gestão de custos na melhoria da produtividade empresarial

Abstract

The work addresses the importance of cost management in micro and small businesses in the era of globalization, highlighting the need for cost attention due to the increasing market competitiveness. Previously, these companies did not worry much about cost management, but with globalization and consumer demand, it became essential to establish strategic plans to define mission, objectives, and clear strategies. The strategic cost management is essential to make the decision-making process transparent and participatory, being a powerful tool to assist in cost reduction, identification of non-value-added activities, and control of the production structure. The analysis of the company's expenses is essential for the development of an effective cost system, which can be developed with the help of people who are familiar with the organization's processes. In summary, the work highlights the importance of strategic cost management for the survival and leadership of companies in the current market.