The scientific approach of this study was to attempt to identify the cost-effective ways of various activities of economic entities, which facing a series of problems caused by lack of investment, and the lack of effectiveness and efficiency. By analyzing different methods, it was aimed at the integration of organizational objectives with its activities and costs. From a theoretical standpoint, the work aims to bring more knowledge concerning the definition and analysis of cost calculation methods and techniques, demonstrating the importance of their use. Thus, in this paper, the authors are proposing a detailing of the most appropriate instruments for improving a system for recording and cost calculation, namely: ABC / ABM System, structured approach through Target costing, system of continuous improvement Kaizen Costing, these representing the ideal management systems that can be implemented by companies.