Cost accounting and information systems are a necessity for companies that want to exist in the long term. It enables management to be optimised, to take advantage of opportunities that do not exist at the operational level and to reduce the risk of economic downturns. Indeed, "Effective companies are those that treat information as a critical resource and handle it as effectively as they handle their other assets" Thomas W. Swidarski, CEO of Diebold. In a world where the trend is towards dematerialisation of processes, speed of exchange, relevance of information, optimisation of resources and rationalisation of functions, information systems and process control through cost accounting are inevitably the keys to these developments. In this war of competition between companies, the nerve is undoubtedly information, the company that has information and knows how to use it will undoubtedly have a competitive advantage.