The present paper presents the results of a study carried out on 234 trading companies regarding the use of accounting programmes and economic and financial analysis. The trading companies have been chosen among the representative clients that the three major producers and suppliers: Win Mentor, Ciel and Pioneer have all over the country. The enquiry includes ten questions to which people belonging to the economic and financial department, users of the above mentioned accounting programmes have already answered. Most of them have used the same programme ever since they had set up their business and only a small part has changed it several times. In what concerns the use of the economical and financial analysis in the process of decision taking, the results have not been encouraging. Most companies do not use it in their activity. For those who do, it is worrying that some of them prefer counting themselves the indicators instead of using the facilities of the accounting programme. This phenomenon takes place because of the lack of employees specialized in the field. Moreover, the legislation is too thick both in the economic and accounting field and the highly qualified staff ask to be remunerated accordingly. The same study has revealed that the analysis has been used within the companies which were assisted by audit and accounting expertise companies. The final conclusion was that in the latest years, the economic and financial analysis has been developed thanks to its improvement. It refers to the new facilities within the accounting programmes.