Rezumat: A large number of economic entities follow several objectives that characterize some aspects of their organization. But they have only one fundamental objective and the performance measurement depends on a good definition of performance. In order to achieve their goals in a continuous and profitable manner, organizations need to equip themselves with structures that entrust responsibility centers with various things to do. The administrative accounting has as its objectives the knowledge of the costs related to the functions of the economic entities, the determination of the bases for the valuation of certain elements of the balance sheet and the calculation of the cost of production in order to compare it with the selling price in order to determine the efficiency of the business, and on the other hand, cost forecasting to determine actual cost deviations, as well as providing all necessary information for decision-making on the management of internal work.