The total cost is expressed as the total amount of money that the entrepreneur has to pay in order to get all the necessary elements of his business. In transport companies, as a cost management model, the strategy of reducing costs by various measures is most often chosen. There is a big focus on reducing the number of workers, salaries, service prices and reducing marketing and education costs. The fundamental goal of cost management is to achieve long-term positive financial results of the transport company with as low costs as possible without long-term negative effects on the business result and competitive position of the transport company. Modern development of cost management tools and methods enables transport companies to operate competitively and provide relevant and timely information to users. The aim of this paper is to study what types of expenses exist, to study the structuring of costs in transport according to the carriers of transport activities and according to the place of their origin, to show methods of managing costs in a transport company.