In an approach to the general accounting and the phases of the procedure that characterizes it, it identifies the cost accounting; Which is used in companies with effectiveness, guarantees informative elements based on a set of indicators that support the administrative decision making, it is possible to emphasize the leading role of the raw material, direct materials, labor and indirect costs of production. The consultation of previous research allowed to characterize the field of action, after an approach to the object of study. Articles, event presentations and class notes were analyzed to show the diversity of authors who have analyzed the topic and include concepts, denominations and classifications of costs. A comparison of the information resources analyzed is established. Taking as a starting point the antecedents of the domain that is analyzed, it was possible to concretise the existing knowledge. A state of art was obtained from the researched object, which served as a guide to determine the scope of the research; the obtained result allows to identify the existing gaps for the construction of new knowledge.
