Managerial accounting whose initial goal was the calculation of the products' cost, considerably enlarged its role providing to the leadership system with coherent information on the dynamics of the provisioning-production-sales-cashing circuit, at the moment when they occur, including concerning their reflection in costs and results. The information it generates has a confidential character and is systematized in documents for the internal use of the enterprise leadership. The confidential character of the information represents the acknowledgement of the decision autonomy of the economic agents in a concurrent market market economy in which "analytically accounting
makes the relatively rigid information of the general accounting flexible and deepens it depending on the productive-commercial specifics and on the internal structure of each economic agent" (Dragan,1992)