Management And Accounting: A Review From The Perspective Of Costs

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Maritza Montenegro González , José Orlando Levy , Jacinto Hernández Carranza


The systematic review analysis of this work aims to know the main characteristics of the volume of publications registered in the Scopus database during the period 2016-2021 in Latin American countries, referring to the variables management, accounting and costs, achieving the identification of 106 publications.

All information required in cost accounting serves as a tool for the company at a given time for decision making, for which cost accounting is a very helpful and useful tool in any business that it is, because Thanks to cost accounting, they can be determined at any time that the company needs to know how much it costs you to produce or sell a product or service that it performs in your company, which will serve you in many of your activities within the organization, that is why that this essay presents a detailed analysis of what cost accounting is within organizations where the methods to be followed are projected, what each of the methods entails, etc.

Among the main findings of this research, it is found that Brazil, with 51 publications, is the Latin American country with the highest production. The Area of Knowledge that made the greatest contribution to the construction of bibliographic material referring to the study of Functions and Practices in Management Accounting was Business, with 64 published documents, the author with the highest number of publications registered in Scopus is Lacerda, D.P. with 4 documents and the Type of Publication that was most used during the mentioned period was the Journal Article, which represents 74% of the total scientific production..

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