Cost accounting is recently being recognized as a management tool in the public sector. The functionalities of cost accounting for management in the public sector are diverse, but it is possible to highlight the control for better application of the resources available to the organization, the aid in the preparation of public budgets, the studies to control and reduce costs, to perform performance evaluation, simulating the measurement of profitability of a private company, to evaluate government programs through indicators that consider their cost-benefit, for the formation of public prices and tariffs, and to verify the decision between investment alternatives. This book presents the initial concepts of cost accounting, the terminologies and typologies related to costs and costing methods, and a case study of the application of cost accounting to control and reduce costs in the public sector.