Resumo

RINCON-SOTO, Carlos Augusto; SANCHEZ-MAYORGA, Ximena  e  CARDONA-RESTREPO, Lelia Marcela. Theoretical classification of costs. Rev. esc.adm.neg [online]. 2019, n.87, pp.193-206. ISSN 0120-8160.  https://doi.org/10.21158/01208160.n87.2019.2448.

This article provides a theoretical explanation of the different structures of cost categorization, given that the classic literature on this subject does not allow the integration of new categories. Considering the practical nature of these contents, it was necessary to undertake a structuralist analysis that would explain the logical and semantic relationships that should be used in the formulation of concepts for the classification of cost components. The first part discusses the symmetry between the categories of cost information and the situation they represent. The second part explains why such information is presented in indicators. Subsequently, the classification of cost phenomena and the rules that have been followed in order to formulate the taxa with which the information is currently represented are described and finally, the processes of cost componentization are exposed. It was thus possible to conclude that a link between the changes in the new economic contractual forms and the adjustments in the conceptual forms of costs must be matched, so that they continue to represent the real consumption in the production process, since otherwise, cost accounting will move away from its basic function, that is, to describe the situation of expenditures for the evaluation, control, and decision-making under new types of contracts and markets.

Palavras-chave : cost structure; cost categorization; cost components; contract forms; cost accounting; cost information system.

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