The current system is marked by globalization and the internationalization of economic spaces. This mutation generates a strong competition between companies in Africa as well as in Mali. For more profitability and competitiveness, the management of companies must integrate the control of fixed cost and variable cost all things that have a strong link with the structure of the company. Thus, multinationals are evolving more and more towards modest structures where they rely on the essential functions for the running of the business. Among these essential functions we can mention: commercial, technical, financial, accounting and administrative functions.Thus the company, in order to achieve its objectives, must take into account all the parameters likely to affect its functioning in order to guarantee its efficiency.