Knowledge-based competencies, being implemented, turn into practical results. Knowledge and skills are formed by completing studies. A modern direction for the development of a specialist that would correspond to the current requirements of society, means to orient the training of skills towards the dynamic needs of the social-economic environment. In order to develop basic intellectual practical skills necessary for a modern engineer, to understand the role of innovation, interdisciplinary skills, cutting-edge entrepreneurial skills are needed. Only in this way the future engineer will gain a broad vision of the engineer's role in society. Thus, the general requirement for a graduate of an engineering field is to form professional skills that would combine engineering skills with entrepreneurial and managerial skills.

The article analyses the implementation of the dual study model for higher education at the Technical University of Moldova. This goal was one of the basic ones within the Erasmus+ COOPERA project "Integrating Dual Higher Education in Moldova and Ukraine". The development vision and needs of the national economy define the leading arguments for the pilot programs at the Technical University of Moldova. The faculty team proposes a Dual higher education model appropriate for students from two engineering programs. The model specifies the roles of the student, university and company in dual education and the benefits of all involved actors. In the designing phase of the project, the teaching staff consult students, company administrators and specialists to fit all interests into one joint model and curricula.

The survey of industrial companies indicates that the majority of managers use information about total costs or, at best, production costs, to make managerial decisions about the effectiveness of products or services. These indicators, being characteristic of financial accounting, are calculated with great approximation on the types of products or services. Marginal costs, as an object of managerial accounting, are very rarely used in the decision-making process, because the existing expense accounting systems of most companies are not able to produce such information. Traditional accounting systems accumulate and process financial information in accordance with financial accounting principles, without tracking and separating variable and fixed costs, which would allow a clearer determination of the direct costs incurred by specific products and services. Thus, the article presents some theoretical and practical aspects regarding the implementation of responsibility centre as tools for decentralizing responsibilities through the principles of managerial accounting, which allow the accumulation and management of costs and expenses on decision-making areas of company subdivisions.