The present economic context, in which firms
operate, has significantly changed, the current environment
being characterized by globalization, increasing competition,
rapid changes, market segmentation, changes in technology,
demand instability, importance of information. The economic
environment influences organization in various forms, affecting
strategy, structure, system control and performance.
Consequently, these changes have determined deep mutations
in the core of the Third Millennium society and they have also
revolutionized both the means of production and a reshaping of
management accounting and cost calculation. The latter
represents the most important source of information in the
decision taking process. In this context, it is highly relevant to
analyse the present trend of adopting modern costing systems
to the detriment of the traditional ones and to the adaptability
of this reform in general practice