This master's thesis deals with cost managment at the example of a company named Oskar d.d., as well as its organization with a special emphasis on a wholesale sector. The thesis includes the definition of the term expense, types of expenses, the way we manage expenses, and profit and loss account. The most significant parto f the thesis deals with the topic of cost managment at the example of the Oskar d.d. company, the prpfit and loss account for 2020. and2021., and the expenses amalysis. Furthemore, the thesis covers the period of the ciompany foundation, the locations of sales centers, the way company supply is organized, storage and plans to increase storage capacity and the way good distribution functions. Finally, there i san explamntation of the sales process, the organizations structure, and the description of work places at the wholesale sector, as well as the customer segmentation according to the generated income and future plan sin order to operate more efficiently, with one goal: to be more competitive, i.e., trend with modern business methods and, as such, sustainable in the long term.