| Summary: | The contemporary scientific and technical revolution has brought into view the increasingcomplexity of the economic activity in all departments whose current and future management mustnecessarily involve taking into account the efficiency criterion, the economic optimum displaying bothquantitative and qualitative forms. The company is placed in a competitive environment, within a valuechain of providers, on the one hand and suppliers or customers on the other hand. In order to becompetitive, the companies increasingly allocate more resources to doing researches, their target being tomake very good quality products at competitive prices. The methods of cost calculation have seen acontinuous evolution generated by the new problems that cost calculation had to respond to. The decisionon the organization and adoption of either one cost calculation method or another, involves the analysis ofthe main factors that determine the organization of cost calculation.
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