Costing methods: meta-analysis of articles presented in the Brazilian Congress of Costs over the 1994-2010 period/ Metodos de custeio: uma meta-analise dos artigos apresentados no Congresso Brasileiro de Custos no periodo de 1994 a 2010/ Metodos de costeo: un meta-analisis de articulos presentados en el Congreso Brasileno de Costos en el periodo 1994 a 2010

• Published in: Revista brasileira de gestão de negócios Vol. 15; no. 49; p. 601
• Main Authors: Zanievicz, Marcia, Beuren, Ilse Maria, dos Santos, Paulo Sergio Almeida, Kloeppel, Nilton Roberto
• Format: Journal Article
• Language: Portuguese
• Published: São Paulo Fundacao Escola de Comercio Alvares Penteado (FECAP) 01.10.2013; Centro Universitário FECAP, mantido pela Fundação Escola de Comericio Álvares Penteado (FECAP)
• Subjects: Activity based costing; Bibliometrics; Cost accounting; Costing; Costs; Decision making; Management accounting; Meta-analysis; Studies; Theory of constraints; Brazil
• ISSN: 1806-4892; 1983-0807
• DOI: 10.7819/rbgn.v15i49.1062

There are many bibliometrics studies that refer to costing methods. However, this research is scattered over the analyzed period, the place of publication and the publishing of the studies analyzed, as well as the longitudinal cut established, amongst other methodological design issues. The goal of this study is to compile and complement bibliometrics studies presented as to Activity Based Costing, Target and Kaizen Costing, Theory of Constraints and of Unity of Effort Production, using the first 17 editions of the Brazilian Congress of Costs (Congresso Brasileiro de Custos/CBC) as a database. Similarly to the methodological path of previous bibliometrics studies on the subject, a descriptive research was carried out alongside a quantitative approach, using the meta-analysis and the content analysis techniques. Results show that there is no regular distribution in articles published over the years, and that Activity Based Costing was the most researched, followed by the Theory of Constraints, and, finally, by Target Costing, Kaizen and Unity of Effort Production together. Results also indicate that books are still the main source of references for costing methods studies. The nature of the research approached practical and theoretical aspects; however, research focused on the various costing methods that made up the sample did not relate with each other.