The concern to articulate two substantive functions of the university from one of its programs begins with the curriculum proposal restructuring of the Specialization in Strategic Cost Management, in 2008, with the support of the Research Coordination of Faculty of Economic and Business Sciences, to think the curriculum with formative research. The article starts by counting the origin of specialization, then goes through the concept of the proposal articulation through formative research and eventually manifests how the experience and results were lived to date.