The paper presents the usage of a better commutation technique taking into account existing simulation and calculation models. Due to high complexity of common solutions, the real value of the winding resistance is critical, so the paper proposes and implements the theoretical calculation and real measurements of the electrical resistance. An implementation is suggested, after performing an accurate study of the motor and the control system. The need for predefining the needed space and calculus capability is a must in complex projects, therefore the proposal is to pre-calculate most of the required inputs and use look up tables inside the software processing.