This article is focused on the objective of the management accounting system that supports the process of checking the way the Company achieved or not the objectives, and performs the reporting which reflects the actual achievements against the established objectives. The author enlarges upon the importance of the information disclosed in the financial statement and the company's performance, being designed for decision-making users. The accounting uses the language that is necessary for conveying the company's activity so as to facilitate the company's managerial decision-making process. Such language can be viewed both as a bridge between the investor and the company's operations and as a common business language. Management accounting data are resources that may play an important role in the entity's success and survival in an increasingly competitive and fast-growing environment. The management accounting process insists on the efficient utilisation of such resources in a sound strategical positioning.