CONTABILIDADE DE CUSTOS: A GESTÃO DE CUSTOS NO DESENVOLVIMENTO DE MICRO E PEQUENAS EMPRESAS PRESTADORAS DE SERVIÇO DE LIMPEZA

This article examines the impact of Strategic Cost Management (SCM) on the sustainable development of micro and small businesses in the service sector, with a focus on cleaning companies. The research investigates how SCM can be a vital tool for these businesses, enabling strict control over operational costs, which drives their competitiveness and ensures their market survival. The methodology is based on a literature review, analyzing theoretical approaches and previous studies on the application of SCM in small businesses. The results suggest that adopting strategic SCM practices not only improves operational efficiency but also strengthens the financial health and resilience of these companies in the face of economic challenges.