As LUIZ (1993) says: The essential purpose of Organization and Methods consists of the beginning of rationalization of the methods of work of form qualifying the individual to better produce more and inside of a unit of time. With effect, the simple application of a method of rational work, as it designates Harry Miller, with the same use of human resources and material, it can increase very in the productivity of the work. The results gotten for the application of the techniques of & M is of quantitative and qualitative nature. It enters the results of quantitative nature we can cite: – increase of the production with the same work time; – exactly volume of production with lesser time of work; – increase of production with the same number of employees; – exactly volume of production with the lesser number of employees. How much to the qualitative results, gotten through & M, we can mention: – better general quality of the product; – bigger precision technique for produced unit; – bigger rapidity and pontualidade in the cronograma of production; – bigger homogeneity of the product, in relation the color, weight, size, general finishing. It can be seen that Luiz elenca many factors that well are seen on the part of the company in its empreendedorismo politics can itself be applied in its managemental regimen and thus to surprise market to be to the front with products/innovative services, of value and therefore conquering the satisfaction of the customer. The company does not have only to be supported in strategies offered for the administration but also for the accounting thus to be able to keep the empreendedorismo as form of new strategical vision in the world contemporary. As IUDICIBUS et al (1993) says: The accounting, in the quality of methodology especially conceived to catch, to register, to accumulate, to summarize and to interpret the phenomena that affect the patrimonial, financial and economic situations of any being, either this natural person, not-lucrative entity of purpose, company, or same public corporation, such as: State, City, Union, Autarchy etc., have a circumscribed field of performance to the supramentioned entities, what it is equivalent to say, very ample.