The costing system is an integral part of the cost controlling and the accounting information system of industrial enterprises. It is used by the company’s management as an important source of economic and business information to manage corporate entities effectively. The cost controlling uses for own sources all enterprise information, including the reports of the financial accounting. Therefore it is essential that these data have been drawn up to provide information useful for the management of the company as a whole. The importance of this connection is manifested not only in an efficient and cost-effective cost management, but especially in the area of added value and profit. The paper therefore highlights the importance of the calculating system and financial accounting of the enterprises and bring new perspectives to many known facts.