Starting from the reality according to which, from the objectives of the management accounting, for the model adopted in Romania, the objective regarding the stocks management lacks – this one being realized through the financial book-keeping – a main objective of the study is represented by the presentation of two models of book-keeping which allow the passage of the actual model based on the analytic calculation of the costs, to the model centered on the analytic calculation of the result, pattern oriented at the same time towards the stock management. Also, we appreciate that in the profit and loss account we must renounce to the conflict between the analysis of the expenses by nature and destination. The solution proposed – that of the passage from the results account by nature to the results account by functions – constitutes the second objective of the study and it is based upon the reclassification or the re-composition of the expenses depending on their function and destination.

the analytic calculation of the costs, the analytic calculation of the result, monist conception versus dualist conception, nature-destination conflict.