In order to implement a managerial accounting system in the new environment characterized by the existence of the management control we have to reduce the implementation and update time and get figures as precise as possible for costs instead of repeated subjective apportions. This makes the results more useful in the decision making process. In this article we present two techniques for costs registration: the interlocking cost accounts and the integrated cost accounts. The integrated system makes no separation between financial and cost accounts, while the interlocking system separates financial and cost accounts and reconciles them periodically.