This work presents the main problems related to the use of traditional cost systems in a production environment that distinguish itself by the adoption of new technologies such as TOC. JIT. CIM. as well as CAD. CAE. MRP. MRPII. SPC. CNC. Raboncs and FMS, in especific terms. It is also demonstrated the need of adequaling cost systems to its functions. In this way. this updated Cost System supplies an effective contribution to the search for the company's management excellence.
Cost Accouting; Cost Management; Performance Evoluation