Monitoring of costs management is necessary on the matter-of-fact point of view too, it means accordance with efforts or products and services. It is ensured by the calculation of proper costs. Costs calculation serves to in-house prices determination in efforts section, budgets formation, control and analysis of efforts efficiency and profitability and to costs limiting. Costs calculation creates the writing view of particular costs components and their total sum on the cost unit. Cost unit is the exact effort (product, service) representatived of homogeneous production with the district measuring unit for example weight,lenght, time etc. Units can be contracting too.