DEVELOPMENT OF COST MANAGERIAL INSTRUMENT TO STRATEGIC MANAGEMENT IN ACCOUNTING SERVICES COMPANIES: A MULTI-CASE STUDY

Immersed in an increasingly competitive environment, resulting from globalization, accounting firms have resented the absence of a Control Management System (CMS), notably the lack of a verification and control system of costs able to guide an adequate pricing strategy of its services. This article aims to fill this gap by developing a management tool of cost for strategic management in accounting business. In terms of methodology, we proceeded to a multi case study in three accounting firms of Belo Horizonte and Contagem in Minas Gerais. It was initially utilized a quantitative approach by applying a calculation and control cost model, followed by a qualitative approach constituted of semi structured and semi-directive interviews with the managers of such offices. Proceeding to a triangulation, it was possible to conclude that the suggested model effectively contributes to solving the problem of the lack of a pricing strategy of accounting services.