Analysis of the use of cost accounting tools

Cost tools help companies manage and market their products or services, contributing to greater competitiveness and internal control in the generation of data and control of companies’ production costs. This study focuses on analyzing the use of cost tools in footwear companies in Nova Serrana/MG and their pricing structure. To answer the proposed research problem and achieve the objective, four representatives of companies in the footwear industry were interviewed using a structured script, in order to gather data on the use of cost tools and pricing methods. The results show that the companies are looking for training and improvements in their workforce, but they still have difficulties in using cost tools in practice. The companies interviewed showed that their day-to-day use of cost tools is limited to the most basic and familiar, and they don’t use more complex and structured methods, nor do they have more sophisticated pricing methods.