In a highly competitive environment demanding continuous innovation, only strong competitiveness allows economic entities to develop and remain in the marketplace. In order to be competitive, they must take the necessary decisions based on financial accounting information to adapt to the new requirements of the global market. The usefulness of these decisions depends to a large extent on the quality of the information provided. If this information does not correspond to the economic operations carried out or will be wrongly assessed, the results obtained will not be those expected by the management of the entities. Taking into account the role of qualitative indicator of the economic activity carried out, we can say that a firm's profit depends to a large extent on the correct calculation of production costs and the inclusion of all the expenses incurred in making them. To this end, the best methods for calculating costs and allocating or dividing expenditure appropriate to the production system used should be chosen. Thus, the aim of this work is to highlight the importance of the manufacturing industry, especially the food industry, in the Romanian economy, and the fact that the biggest contribution to foreign direct investment and the formation of gross domestic product is made by them.