Abstract
The cost information system plays an important role in every organization in the decision making process. An important task of management is to ensure control of the operations, processes, sectors of activity and not finally, on costs. Although the objectives of an organization contributes with more control systems (production control, quality control etc.), the cost information system is important because it monitors the results of others. The detailed analysis of costs, production cost calculation, quantification of losses, the work efficiency estimation provide a solid basis for financial control. Knowledge of cost is a decisive factor in taking decisions and planning future activities. Managers are concerned about the costs that will appear in the future, their level underpinning the supply and production decisions and pricing policies. An important factor is the cost efficiency of the information system so that the information provided by it is useful for decision support and planning the activities.