Paraphrase: the structure of managerial accounting includes both elements that are specific to financial accounting, but especially elements that are specific to management accounting. The management control should have an important place in managerial accounting. It is responsible for the correct and effective functioning of the information system in an entity, being indispensable for substantiating decisions. On these three elements, internal audit should be included, which is the one that, by conducting evaluations, by controlling and managing processes, by improving risk management, helps the enterprise to achieve its objectives. We believe that the structure of managerial accounting should include those elements necessary to provide information to the managers with the understanding of processes, phenomena that occur in the enterprise, those elements that are needed to Valahian Journal of Economic Studies Volume 9 (23) Issue 22018 112 substantiate decisions, and which can anticipate the repercussions of decisions on which they take, those elements that are necessary to carry out the control in a permanent and efficient manner. Using internal information to solve various business problems and diversifying this internal information, transforms managerial accounting into one of the major management tools, regardless of the hierarchical level and degree of delegation of responsibilities