In this article were identified some problems of managerial accounting at the transport enterprises, trying in the same time a solution for them. Realizing everything mentioned the author tried to devise the consumers in variable and constant. In that base were presented the modality of calculation of the cost and stability of the prise on the durability of drive – 1 km and one hour of its work. A big accent is made on the necessity of utilization the method Direct-costing of the enterprises transport. The author expleined the advantages of utility of the method Direct-costing at the determination of this profit, in this base of the marginal income, in the proves of analyse ”consumers – volume – profit”, in the process to plan the profit, and taking in consideration the made decision.
Through the present work was tried the evidence of the important accounting information regarding the decisions and the orientation of the management enterprises to the procedures and modern technology work of the managerial accounting.