This thesis has emphasized the significance of cost analysis within the company. Costs can be classified and managed according to different criteria which arise from different needs of management for managing the business. Cost analysis quality is certainly preceded by proper booking and classification of business occurrence respecting the rules and standards of cost accounting. Based on correct bookings and cost analysis the company fulfil the prerequisite needed for cost management. Due to differences in types of costs, but also dynamism in changing of cost prices, it is not possible to manage the business properly without cost management. Therefore, company should use cost analysis and cost management as a base for decision-making for purpose of maximizing profit and ensure sustainability of business. The appliance of cost accounting respectively the methods of cost calculation differs depending on the industry. Differences in cost allocation and methods of cost calculation is present especially when comparing trade and manufacturing companies. This thesis also emphasizes the importance of wholesale trading as an indispensable part of economic activity, with special emphasis on wholesale distribution. In practical part of this thesis, business cost analysis has been conducted for a company that operates as a Fast-moving consumer goods distributor. Analysis comprises all operating expenses including financial costs. According to analysis conducted the structure and trend movement of costs have been identified. The interpretation of data related to analysis provides a more clear and better understanding of way of doing business for subject company, but also the possibility of explaining certain effects occurred that significantly affected the company business.