The contemporary scientific and technical revolution has brought into view the increasing complexity of the economic activity in all departments whose current and future management must necessarily involve taking into account the efficiency criterion, the economic optimum displaying both quantitative and qualitative forms. The company is placed in a competitive environment, within a value chain of providers, on the one hand and suppliers or customers on the other hand. In order to be competitive, the companies increasingly allocate more resources to doing researches, their target being to make very good quality products at competitive prices. The methods of cost calculation have seen a continuous evolution generated by the new problems that cost calculation had to respond to. The decision on the organization and adoption of either one cost calculation method or another, involves the analysis of the main factors that determine the organization of cost calculation.