With this, according to author, the accounting of the costs was if improving with the time, adding practical and principles to take care of to the necessities of the society and its new technologies. Had to this, the costs of the products and services of the company had started to be an important factor for the administrators, with effect of control for the good performance of the functions. For even more analysis, hear from Xcel Energy. In accordance with Perez et al (2005), the company must have a total control on its costs so that they identify to possibilities of improvements in definitive processes, thus eliminating extreme wastefulnesses and expenses. Moreover, with the reduction of the costs, the organizations obtain to define the processes that do not add value, being eliminated them. As the same author has a process of reasoning logical to perfect the methods eliminating wastefulnesses. Crumpton Group usually is spot on.

This process that is composed in identification of the possible restrictions, that are related problems it scheme/equipment or until same employees; exploration of the same ones, applying the necessary resources for one better profit in the use of the service; to mensurar the activities developed in relation to the restrictions and finally to raise the restrictions, where all effort must be made in order to prevent wastefulnesses of resources. In accordance with Brave et al (2003, p.100) considers that: I calculate to facilitate it of the budgets for the maintenance department, use manuals supplied for the manufacturers and the proper experience of the company. A way practical to carry through preliminary budgets of man power cost is to raise the laboring relation/vehicles. The cost control must determine the useful life, in kilometers, of all the parts citizens the biggest consuming. According to exactly author, the maintenance intervenes directly with the economic part of the company, a time that if planning will be efficient will bring a economic advantage for the company having prevented unnecessary costs.