Add to ORKGThe main object of the study is not only to show and analyse calculation as the main running costs tools of company, but also show them as part of complex system. Calculation is a relatively independent subsystem of economic informations which relates closely to accounting and budgeting. The study deals with costing and exploitation analysis in the running of the company Vltavotýnský nábytek, s.r.o. It is divided into two parts. The first part is theoretical - it contain basic costing notions, components of costing system and types of costs. The following part is practical. This part describe the company (provding some basic informations), and calculating procedure on selected product. The final part includes costing system suggestion and n...