An accounting management model is a key element for the planning and control systems of economic institutions. Procedural integration, combined with the multiple dimensions of this action, opens new horizons for decision-making techniques by eliminating organizational compartmentalization. Institutional resource planning systems can also be a formidable tool for management supervisors. Their implementation entails a global modelling of the company's work flow and processes, possibly through engineering re-design of all existing equipment and techniques. It is then a remarkable opportunity to update the control and management accounting models by changing the cost calculation schemes within the company. This will make possible the transition from a traditional cost center accounting, which is the predominant type, to a process-based approach. In conclusion, while institutional resource planning systems provide an innovative and conceptually remarkable technical framework that can lead to a significant evolution in management control, the reality involves many more little details.