The idea of providing financial balance that would lead to long-term, sustainable development of the companies gathers more and more ground in economy. A state of financial balance means a company is capable of conducting its business effectively and in normal conditions. „Normal conditions” mean the company conducts its activities according to its productive potential without employing any uncontrolled and unplanned for capital infusions. In our opinion ”effectiveness” means establishing a relationship with the external and internal sphere (internal conditions of practice) of the company through the products and services it offers, a relationship which could lead to the possibility of reproduction on an enlarged scale, while shareholders, staff, managers and all the other factors participating to the production process can be adequately remunerated. We claim there is a close relationship between financial balance, costs and results which managed properly will provide investors the benefits they planned for.