Research question aims to assess the cost impact on financial results and their importance in making management decisions. Any entrepreneur, before a specific productive activity, a calculation is made relatively simple, closely related to the following question: what is the yield of production and sale of goods or services which it intends to offer buyers? The fundamental objective of the entity is represented by minimizing costs and maximizing profits. Type information can be used to estimate cost and profit on ways to increase performance. Respective underlying costs should be relevant decisions.