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The paper Informational system of the management accounting and calculation of costs; it aims to develop the practical aspects of management accounting in order to bring value to an entity through better use of financial resources and financial services and to meet its customers' needs faster than the competition by offering better quality to products, offering a support. The book "Informational system of the management accounting and costs" aims to develop the practical aspects of management accounting in order to bring value to an entity through better use of financial resources and financial services and to meet its customers' needs faster than the competition by offering better quality products and offering a support. Management accounting conceptual framework must be assessed at actual value of each field. It can be applied by the entity managers to understand, assess and develop specific aspects and their work on resources efficiency, by professional accountants to guide, compare and develop their contribution to the organization and development of management accounting.