he final article summarizes the theoretical determinants and types of costs, presents the procedures and the specifics of the accountant tracking of specific types of costs and explained the basic tools and techniques of analysis of expenses in the function of the managing of the company. The importance of accounting tracking and analysis of costs as well as the importance of adequate management of costs in the business enterprise is also shown. Costs influence the financial result of the company, and the development of the company in the future will depend on the fact whether you correctly manage the costs, i.e. whether the company will develop, stagnate or operate with a loss and eventually end up in bankruptcy. It is also possible, based on accounting tracking and analysis of costs, to determine business disruption, which business decisions should be taken in the future with the aim of increasing successful business efficiency. All this is presented in the example of business enterprise Tehnika d. d. in the period from 2014 until the end of 2015, ie. It is shown in the accounting tracking as well as in horizontal and vertical costs analysis and analysis of the economic indicators which were done to analyse the use of accounting information on the management costs of the enterprise Tehnika d. d. and performance evaluation of its operations.