The optimization and the diversrsification of the cost calculation methods needs to start from the manager's real needs and their goal is to improve the calculation methods in order to make them more operative and more efficient
in providing the information that the leadership needs. This is not possible, however, without the use of an informatics system with databases providing the user with information characterized by accurate, well-timed, relevant and accessible forms of presentation, high value of knowledge and structurality, in agreement to the
decisional level that it addresses