This article highlights the author's attempt to test the hypothesis upon which the study is based taking into account the connection that exists among cost, productivity, profits and efficiency and trying to prove that this can be confirmed by a simple and efficient method of calculation used by the management accounting, namely the Direct Costing method. The article also presents a methodological case study designed to highlight the modifications of the results taking into account the changes of the variables met in the current business environment. The obtained results will be presented and discussed by the author herself whose conclusions about the benefits offered by the Direct Costing method will end the article.