Custos no Terceiro Setor: Um Panorama Quantitativo e Qualitativo da Produção Científica Nacional.

The characteristics and particularities found in the organizations that are part of the Third Sector provides the academy with a broad field of research for those addressing subjects related to financial sustainability and the appropriate use of resources. In this sense, the Strategic Cost Management (SCM) provides information and tools capable of assisting institutions in the efficient management of their costs and revenues, generating data on productivity, quality and other critical factors necessary for decision making, whether it is profit or non-profit company. Thus, analyzing the evolution and the characteristics of the scientific production of costs focused in this segment, which is the objective of our article. The methodology applied in the development of the following study was quantitative, descriptive and documentary. The academic production in the period from 2008 to 2017 was sought by consulting the databases of 40 national journals and four of the main events of accounting and costs, resulting in a sample of 25 articles. From the analysis of the results, we could observe that the theme of cost production applied to the Third Sector is still incipient and was mostly originated in the Brazilian Congress of Costs. Furthermore, we also identified that the publications in journals are inexpressive and that most of the studies focused on the survey and analysis of the institutions costs, and the identification of costing tools and practices. [ABSTRACT FROM AUTHOR]