(0024-11-06) MATHEUS DA SILVA GONÇALVES; LUCAS PIRONDI RODRIGUES
This work addresses the importance of costs in service-providing companies and how they directly influence profitability. In an increasingly competitive economic scenario, the correct determination and management of costs become essential for pricing, performance evaluation, and strategic decision-making. The research, which is bibliographic in nature, reviews fundamental concepts of business costs, classifying them into fixed, variable, direct, and indirect. It emphasizes the necessity of precise cost determination to optimize resources and maximize profits. Additionally, the study explores the relevance of financial management and budget analysis, providing a detailed view of effective cost control practices in service companies. The results show that a strategic and well-structured approach to cost management is crucial for the sustainability and competitiveness of these organizations, offering valuable insights for managers and professionals in the field.
