4. Relevance of the accounting information generated by the new cost calculation methods
Managerial accounting as a goal in itself has the obligation to answer the demands formulated by the decisions factors. The satisfaction of these demands depends on the calculation method chosen, on the way in which this method is or is not orientated towards the principle of an operative leadership of the activity. In its evolution, the
economic thinking, answering practical demands, has gradually established and improved several cost-calculation methods, with different informative possibilities, oriented towards different demands of the decisions factors.
The permanent increase of the economic efficiency and the demands of the enterprises' leadership in the context of the market economy determine the need to improve the cost calculation methods so as to increase their role in the
substantiation of the current and future decisions concerning the rational use of the productive means, the improvement of the technological processes. By this'one aims to increase the costs' informational content from the perspective of the determination of certain efficiency indicators needed for a scientific guidance of the economic activity and for the optimization of the indirect expenses partition through the use of adequate criteria.