The cost efficiency of the information system Knowing the costs represents a decisive factor for making decisions or planning future activities. The record and the analysis of data regarding the past activity costs are only one side of the cost accountancy. The managers are also concerned about costs that will arise in the future, their level that stands as basis for supply and production decisions as well as for pricing policies. A factor thatto be neglected is the efficiency of the cost information system. So, if the offered information is not useful for decision support, nor for the control or for the planning, then what is its value? In order not to reach such situations, the system must meet the following requirements: is it the suitable system for the organization in terms of the manner production of goods and / or to provide services? do the reports, responses to questions, the analysiscontain relevant information for the intended purpose? do these outputs appear at regular intervals and small enough to ensure their effectiveness? are these reports, statements, analysis, responses to questions addressed to those people responsible for making decisions? is the information presented relevant, and sufficiently detailed and precisefor the aimed purpose?