<p>Cost accounting, also called cost accounting, is part of the management accounting and focuses on the costing of services and products offered by a Company. In general, the cost accounting system on the one hand measures the direct costs and on the other side are divided and indirect costs. The costing of activitist o identify and profitability becomes a tool that facilitates decision-making in relation to the improvement, elimination or outsourcing it. On the other hand, enables the optimization of resources through control and continuous improvement, and is considered one of the methods to interpreting detail the existing costing criteria, this philosophy is based on the principle that the activityist the cause that determines the costs in curred and activities that consume products.</p>