In this point I detach what Cesar Sena is confirmed by Denilson, in its article – the transformations of the work and challenges theoretician-metodolgicos of the ergonomics in the improvement of the quality of life in which speaks that if it cannot deny the existence of a process of regulation of a new situation that exceeds the simple relation man/machine, for a picture of dialogue between man/man for intermediary of a technological device. The natural development of the market competition is essential the survival of the institutions, since the internal strategical measures until flexibility in the taking of decisions. I detach that the essence of these decisions is in the parametrizao of the accompaniment of the evolution of the chain of costs, point that this article tries to awake, to> to delineate the first steps so that the management of costs if integrates definitively to the internal management of a company. I detach, still, that the qualification of the knowledge of the terminologies is prerequisite techniques and its unfoldings in the instant where is irreversible the correct use of methods and models of verification of more necessary costs during the manufacture process. That is, thinking and the wakening of the importance of the research as decisive factor for implantation of an operational model of the cycle of costs about the search of the quality is with certainty the consequence of an efficient managemental control and a good planning when executed by companies enabled of the highest degree of knowledge of the evolutions of all the production phases, in special, of the knowledge of the systems of cost management and of the processes of management intern when focados on mooring that the market competition makes to establish. Thus, it is for the improvement and the constant use of methods that if arrive at one formal system that makes the difference in relation to those simply based in informal systems e, however, without relevance in research gone deep as decisive factor that assures one better performance in the choices and the taking of decisions..