Methods of cost: the profiles of the articles published in congressos CUSTO, ANPCONT and USP

Abstract

The objective of this article is to identify the trends of the publications in the Congresses USP, ANPCONT and CBC that address the costing methods, between the period of 2015 to 2017. The methodology is qualitative with the use of the bibliometric technique, the data collected through the websites being analyzed a universe of 779 articles, categorized in: quantity of published articles on accounting of Costs; number of published articles on costing methods; typology of the costing methods used in each article; applied in the articles on costing methods. The results showed that CBC, 8% of the works submitted in 2015 referred to the Costing Methods, in 2016 this percentage was 12%, and in 2017, 15%. At the USP Congress, only two studies discussed costing methods, while in 2016 and 2017 articles were not identified that address costing methods. At the ANPCONT Congress, 118 articles were presented in the year 2015, of which 12 were related to the subject of Cost Accounting, none of which deals effectively with the Costing Methods. It is concluded that CBC was the congress presented the largest number of articles related to this issue of costing methods, when compared to the Congresses USP and ANPCONT.