Thematic Areas

For greater ease in framing scientific works in a given thematic area, please check this brief description of each área that follows. Please note that the description is intended to act as a guide, not a restriction.

1. Teaching methodologies and costs research
Development of concepts, tools, methods for cost teaching. It also includes studies on cost research, such as bibliometric studies, among others.

2. Costs as a tool for planning, controlling and supporting decisions
Use of costing methodologies in controllership, in the planning process and business control, in strategic management and decision-making support.

3. Quantitative methods applied to cost management
Incorporation of statistical, mathematical and operational research methods to improve cost management.

4. Costs applied to the private sector and third sector
Costing methodologies developed and/or adapted to the needs of specific areas of the private and the third sector (non-profit entities, agribusiness, health, education, state-owned companies, NGOs, etc.).

5. Costs applied to the public sector
Costing methodologies developed and/or adapted to the needs of the public sector.

6. Theoretical contributions to cost determination and management
Theoretical advances that add improvements to the methods of determining, measuring and managing costs.

7. Contemporary approaches to costs
Studies that incorporate trends in the area of costs: logistics costs, quality costs, interorganizational costs, intangible costs, environmental costs, transaction costs, complexity costs, etc.

8. Technology and cost management
Studies on the impact of new technologies in general, and Information and Communication Technology in particular, cost management, highlighting advantages, disadvantages, opportunities and threats.

9. Management control systems and costs
Design, implementation and use of management control systems, financial and operational performance and their role in decision making.

10. Business Cases
Presentations of business cases related to the topic of costs of an applied nature are welcome: diagnoses, planning and implementation of tools and concepts in organizations, resulting or not from consulting work or professional activity. The format of presentations is different from articles in other areas.