Gestão de custos e as diferentes perspectivas de Contabilidade, Economia e Engenharia: uma proposta de sistematização de informações

Abstract

The generation of costs in an organization occurs so dynamically that the vast flow of information hinders the overall management of these. Several areas of knowledge aim to understand the behavior of costs, however, they safeguard different purposes developed from specific theoretical frameworks. This study aims to analyze the area of cost study according to accounting, economic and engineering perception, creating a systematization of information of the areas by revision of the theories to result in a heuristic model that contributes to the overall cost efficiency. The model is based on the integration of information and focuses on the specific sector of "Management", which is not directly related to any specific area, orienting itself in purpose in the best general decision-making about costs and the various Factors that involve it in the organization. The Integrated Cost Efficiency Model represents an informational structure capable of indicating bottlenecks that distort necessary information or present opportunities for real efficiency in Cost Management, being a step in the study and standardization of theories, so that in the future of the informational era , the large area of costs speak the same language, that is, all sectors move in the same direction to increase efficiency, not the process, not the best allocation, but the management efficiency, cost management.