This article is aimed to analyse the costs of export transactions of an entity. Nowadays, this subject is actual and has to be attentively and thoroughly examined by the entity to reduce the expenditures of export operations. The research was done through the following methods: studying informational sources in the researched field; the examination of transactional situations in the business of an exporting undertaking; application of procedures and tools for financial analysis of export operations and logical and comparative analysis of final results. The final results have shown that for an efficient economic activity of an enterprise the level of costs per one monetary unit of export revenues should have a decresing dynamic.