In the use of complex data we can’t speak about an increase of informational quality for accounting (if the basic principles are respected, the valence of information remain the same), but it’s a better utilization in the entire informational system. For reaching this major purpose in the context of using the calculate technique, is necessary a joint purpose of the theoreticians and the specialists in practice for a perfection of the accountant theory, the correct adaptation of these at the conditions and needs impose at a microeconomic level.