As questões de "contabilidade de custos e gerencial" do "exame de suficiência do conselho federal de contabilidade": um olhar com base na análise de conteúdo

Abstract

The Federal Accounting Council (CFC) Sufficiency Exam is a test administered in two annual editions, for graduates and undergraduate students in Accounting Sciences. From this perspective, the central justification for carrying out this research is to collaborate with accounting education, in a theoretical, practical and academic way, as the results can guide undergraduates, teachers, managers and coordinators of Accounting Sciences courses to know the subjects and sub-subjects , presented in Cost and Management Accounting questions during the 26 editions analyzed (2011.1 to 2023.2). Initially, the tests of the Sufficiency Exam were collected, and all test books were analyzed, as well as the identification and selection of Cost Accounting and Management Accounting subjects presented in the tests, and subsequently analyzed and interpreted. As main results, it is highlighted that cost accounting and management accounting have an expressiveness of 11.3% of the total questions analyzed (1,300), totaling 147 questions, 145 of which are valid. Therefore, when analyzing the subjects, Control, Accounting Record, Calculation and Allocation of Costs and Costs for Decision were the two with the highest representation, totaling together 81%. In turn, in relation to the subsubjects, Costs of products in progress and services in progress, cost of finished products, production equivalents and joint costs, Absorption Costing, Contribution margin, Fixed costs, variable costs, direct and indirect costs; controllable and non-controllable costs and accounting break-even point represented 45.51% of the questions applied in the ESC throughout the 26 editions studied.