It was observed that 36% of the enterprises using traditional systems use a real or historical costing system, followed by a standard costing system with 9%, and the variable costing system with 5%. In the case of their production, 11% use an order based costing system, and the process costing system is used by 6%. Another important aspect is the fact that the 28% do not use a costing system; of this last category, 73% are commercial enterprises, 19% service enterprises and 8% industrial enterprises (basing their management method on the production supervisors’ experience, and the accounting department on general accountability and Microsoft Excel).