The main object of the study is to show calculation in broader complex of economic and uneconomic branches. Calculation is related to almost all productive, economic, commercial and innovative activities. It is a relatively independent subsystem of economic information which relates very closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Strojírna Oslavany, spol. s r. o. in all fields which are influenced by the costing system. It is divided into eight parts. The first two parts are theoretical - they contain basic costing notions, components of costing system and types of costs. The following two parts are practical. These parts describe the company (provding some basic...