Models of costs optimization implemented by spreadsheets systems

Starting from the importance and role of the information regarding the costs that characterize the decisional process, the purpose of this paper is to present the main tendencies registered in the evolution of the information technology in order to create the information systems that represent the support for the assistance of the managerial decision regarding the costs. The authors of this paper want to emphasize the moulding instruments, which are an essential part of the managerial process, knowing that mouldiness supposes problem conceptualization and abstraction into quantitative and/or qualitative shapes. At the end of our work we are going to present the results that we got by using Microsoft Excel Solver as an instrument in those problems regarding costs optimization. We have chosen this information instrument of optimization that generalizes the technique of value as a goal and offers more possibilities of simulation of some parameters that create an optimum situation.