The progress of any society depends, to a crucial measure, on the efficiency with which the human, natural, and
financial resources it owns are used. People have always tried, that in each field of work with reference to human
resources or money spent, to ensure the greatest possible growth of the volume and quality of production, to obtain
greater amounts of goods and services, because only on such a basis an intense economic growth, the creating of an
advanced economy and implicit conditions having in view the material and spiritual welfare of the population, can
be assured. Thus, one can define the hypothesis on which this study is based upon, a hypothesis according to which
there is a connection between costs, productivity, profits and efficiency. In this article the author tries to test this
hypothesis through the means of the management accounting by using the Direct-Costing method.