Whether we will fulfill our needs and buy everything we want depends on the amount of money available. If it is promoted on a daily basis, each shopping trip represents a certain cost for one person, community or household. It is also possible to observe the consumption of energy, that is, the investment of a certain effort by a person when making a purchase. As needs, desires or the volume of purchases increase, so do the costs. Observing all this, it can be concluded that the costs greatly affect the quality of life itself, so the analysis, that is, the analysis of the money that is planned to be spent or that has already been spent, is of great importance. As we view all communities and households as simple examples, we view organizations, businesses and corporations as complex. Therefore, it can be concluded that the basic motive of every company organization is profit. Every role of certain resources in the process, such as material forms of current and fixed assets, financial assets and human labor, all for the purpose of creating effects, creates a cost. An analysis of the financial statements of the winery Kutjevo d.d. was carried out through the thesis. and ways to manage costs. When talking about fine. reports, then it can be said that they are necessary for the success and survival of a society. First of all, so that the society itself would see the state and position of the society that results in the plans and decisions made by the management. Another very important item in the process of managing a company is the control and monitoring of costs. In order to achieve a certain profit, it is necessary to determine the impact of costs. Cost is an integral part of every produced effect and the same production. Therefore, it is necessary to focus on the extent to which a certain cost participates in the product or service, as well as the actual consumption of machinery and equipment.