ANÁLISE DA CONTABILIDADE DE CUSTOS NA GESTÃO DE EMPRESAS DE PEQUENO PORTE

The accounting plays a crucial role in the efficient management of small businesses, allowing the identification of more profitable products and the optimization of production processes. This study aimed to analyze how cost accounting can bring significant improvements in the management of these companies, with the purpose of evaluating the positive impact that well-informed cost management can bring. Small businesses, often with limited resources, face the challenge of maximizing their financial performance through strategic decisions based on accurate financial data. This work was developed through a qualitative exploratory and bibliographical research approach. The research descriptors used in the investigation were: cost accounting analysis; efficient costing methods and financial management, accessed in the SciELO and Google Scholar databases. The research results revealed that the adequate application of custody methods can help in the identification of products that offer a higher profit margin and in the readjustment of production processes to obtain operational efficiency. It also highlights that cost accounting is not only a financial control tool, but also a strategic instrument that can direct sustainable growth and competitiveness in the market.