Abstract: The managerial decisions, both at strategic and operational level, are based on the fundamental objective of any economic activity – the optimization and maximisation of the result. In view of generating the result, on the one hand, causes, consumptions, expenses respectively, are engaged. On the other hand, effects, collected or collectable amounts, income respectively, are engaged. For the purpose of optimizing the effects, a minimization of the causes, namely of the expenses, is imperative. An extremely important tool regarding the expenses and cost management is the management accounting, also called, as a consequence, the calculation of costs. By various procedures and methods, action can be taken at the level of expenses and costs so as to obtain that optimum minimizing them, influencing the achieving of results as favourable as possible.
The article aims to point out the implementation of cost calculation procedures within a company with a specialized activity, and the breakdown of total expenses per product unit, respectively, taking into account that it carries out a typodimensional activity (according to types), the estimation of fixed and variable expenses for a future period, these being known for the previous periods, and the breakdown of indirect costs by types of products, having as breakdown basis a certain structure of direct expenses.