Contabilidade de custos: caso de uma ind?stria de temperos pauferrense Cost accounting: case of a pauferrense seasoning industry

With the evolution of cost accounting, it has become one of those tools that contributes to the continuity of the company, as it provides information that aims to assist in decision making. Considering these aspects, this study aimed to investigate the use of cost accounting as a management tool in a seasoning industry in the city of Pau dos Ferros/RN. In order to reach the objective and development of the work, a field research was carried out, where a questionnaire consisting of 12 closed and open questions was applied to the financial manager of the spice industry in the city of Pau dos Ferros/RN, in order to know if this company uses cost accounting in its management. The research results showed that the company studied uses cost accounting and considers it as a management tool to assist the manager in decision making.