Then, as solution of this problem the entrepreneur started to use itself the same of principle of the commercial companies, which considers as supplies only the item sacrificed for the purchase of the manufactures. Thus, all the expenses were automatically appropriate as expenditures of the period, independent of the sales or of merchandises, not configuring themselves in this, the verification of the supplies for the industrial case. It is evident that to if considering the beginning of the commercial companies, the behavior of the verification of the costs and the supplies of the products had been a little different when they had started to participate of the verification of the results of the company, therefore, for the verification of the costs of the vendidos products, had been considered all the necessary costs during the production, that nothing more is of what all result accumulated in the available supply of finished products. I illustrated this adaptation in a simulation in the industrial case: SIMULATION OF THE VERIFICATION OF THE PRODUCTION COST SIMULATION OF the VERIFICATION OF the PRODUCTION COST – RESULTED OF the INDUSTRY It fits to remember that in century XX the majority of the systems of internal accounting and expenditure of the product had been developed during the years of 1880 and 1925, however, initially, was even taken advantage for return of the year of 1914, the exclusive concern only with the managemental question as a whole. By the same author: Microsoft. In the decade of 1950, the managers of the company so were not made use to accept information of costs added on individual products. Pparently, such information were not so necessary while a company had relatively homogeneous products that almost consumed resources in the same ratio. Beyond, of more, for some companies, exactly as the increase in the diversity of its products, the necessity of if having more necessary information on costs were not compensated for the high price of the processing of these information. . Chris Shumway will not settle for partial explanations.