ANÁLISE COMPARATIVA DAS OBRAS: ANÁLISE GERENCIAL DE CUSTOS; CUSTOS CONTABILIDADE DESCOMPLICADA; CONTABILIDADE GERENCIAL BÁSICA.

Abstract

This comparative analysis discusses the following works: Análise Gerencial de Custos: Aplicação em Empresas Modernas by Bornia (2010), Custos - Contabilidade Descomplicada by Silva (1997), and Contabilidade Gerencial Básica by Coronado (2012). These works address different topics related to costs. Bornia's first work takes a practical and easy-to-understand approach for beginners, focusing on cost management and decision-making. Silva's second work uses a more informal and didactic methodology, simplifying the discussion of industrial and commercial costs. The third and final work by Coronado offers an analysis of costing systems, absorption costing, and the classification of direct and indirect costs, emphasizing the importance of understanding how these costs impact managerial decision-making. The analysis of the three works reveals similarities in cost management but differences, particularly in teaching methodology and the approach to costing systems.