The subject of this bachelor thesis is analysis of the cost management of a particular enterprise. The thesis is divided into two parts, theoretical and practical. The purpose of the theoretical part is describing the subject matter and familiarizing with key terms and with the methodology of analysis of the cost management. The practical part is then focused on analysis of the current state of cost management in the enterprise ALDO Metal s.r.o which is a manufacturing company focused on custom manufacture of metal parts and units. In conclusion the overall results of the analysis are evaluated and the author outlines improvement proposals and recommendations to improve the cost management in this enterprise