Accounting it’s an important component of the economic information system. E. Horomnea believes that through specific means and procedures, accounting provides: clarifications of the past and the present of the economic entities, pertinent analyzes that are directed to the market; provides guidance on the strategic future; provides motivations and solutions for the decisions made. This article will analyze the evolution of managerial accounting from traditional costing to the new guidelines, when the issue of creating added value and managing third parties needs represents the future of any information system. After 1987 there are continuous changes and concerns, not only at Romanian level but at world wide scale.

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The possibility to work by using small objects, under the microscopic view, it is a challenge. The force’s spectrum differs from that of the macroscopic scale, and many unexpected force vectors will appear. A sharp tip must be the ideal pressure vector on different microscopic small object to push, roll, and brake and so on. The positioning of this tip must be a very precise one, comparatively with the working area dimensions and we consider that 10 microns can be a reasonable measuring unit for these moves that are executed into a specific way in these kinds of cases. The mechatronic system designed to actuate the tip, becomes this paper subject. Indisputable we will talk about an actuator with one or more than one freedom degrees. Mechanical aspects are secondary, but necessary to understand the impact of electrical parameters on the minimum possible unit of movement. Electronic control refers to a switching and PWM signal, through a software that develops both the effective part of generating the control signal and the HMI interface through a touch-screen. The aim of this paper was to determine the minimum micrometric travel distance that can be obtained with a 12-bit PWM signal generated by a Raspberry mini-computer