Costing is, above all, a management tool for businesses and organizations and not an accounting process that facilitates the work of certified auditors-accountants. Therefore, in any case, the data extracted should have the information and form desired by the management of the company, so that it can make the most appropriate decisions. So, if the management of a company desires analysis in profit centers or the determination of the breakeven point, or any other significant variable such as the spread, the costing department must adapt accordingly. ------------------------- All presented cases are real, originating from costing applications implemented with the valuable cooperation of the executives of the companies and organizations we were called to support. This section includes costing systems that had to be created from scratch, as well as certain problems posed to the cost analyst by the respective company managements. The proposed systems and solutions to the problems are not unique and perhaps not the best possible. However, they are acceptable and implemented. In any case, completely different systems can be applied in the same company, depending on the management's desires, the available information, and the existing organization at the time.