The paper presents some aspects regarding the evolution of cost accounting along the time and the tendencies of cost accounting become fond of the new concept – Strategically Administration of Costs where the information concerning costs play a vital part in formulating some more performant strategies to get lasting competitive advantage.
The comparative analysis of strategically administration of the costs – analytical classical accounting allowed the emphasizing of the specific elements of each determining factor of the costs but also of the common elements (taken and eventually developed by the strategically administration of the costs).
The concept of strategically administration of the costs is based on the principle according to which be considered strategically priorities and it represents, in fact, a continuation and, at the same time, a development of analytical administration of the costs in more extended context of the costs analysis.
In other words, the strategically administration of the costs represents a new approach, more extended as compared to the one of the analytical classical accounting.