Contabilidade e gestão estratégica de custos

Abstract

With the development of the societies, globalization of the markets and increase in the competitiveness, the Strategical Management of Costs took great proportions for the improvement in the product quality and services. This new context was important to the companies could be worried more about the question of the reduction of the costs, this through the spreading of the goals and results to their collaborators and providing an interaction with their customers and suppliers, objectifying the improvement of their operational result and strengthening of their positioning in the market. The objective of this article is to demonstrate that the Strategical Management of Costs is today essential tool, therefore takes the efficiency and the operational effectiveness, integration with customers and suppliers reducing the cost of production, at the same time fortifying the positioning of the company in the market and consequently increasing the operational result.