Electricity losses in the distribution system are one of the key factors that indicate the efficiency, quality and economy of electricity distribution activities. For this reason, effectively reducing (or maintaining) the level of electricity losses in the distribution network is one of the most important business goals of the distribution system operator (DSO). The paper investigates the impact of electricity loss costs in the distribution network on the business result of the distribution system operator. Conducted research on the impact of the total costs of electricity losses on the business result of the distribution system operator, in conditions of changing electricity prices and conditions of more dynamic implementation of the loss reduction plan. The research was conducted for the period 2019-2022. years, and for that period technical and economic indicators of electricity losses are presented, as well as economic business data of the distribution system operator. A study of the impact of the unit price of electricity procurement to cover losses on the business result was carried out, as well as a study of the impact of the level of electricity losses on the business result of the distribution system operator. The research conducted confirmed the working hypotheses of the work: - The share of costs for covering electricity losses in the total operating costs of the distribution system operator is significant and has a significant impact on the overall business result - The price of purchasing electricity to cover losses has a significant impact on the total cost of losses and on the overall business result of the distribution system operator - The level or quantity of electricity losses has a significant impact on the total cost of losses and on the overall business result of the distribution system operator, which requires an even more ambitious dynamic plan to reduce electricity losses. The cost of electricity to cover losses in the distribution network is very significant and influential on the overall business and the overall business result of the distribution system operator. The costs of electricity losses are determined with the amount of electricity losses and the unit price of the purchase of electricity to cover the losses. The amount of electricity can be gradually reduced by implementing measures to reduce primarily nontechnical losses, and at most to the level of acceptable technical losses. The unit price of electricity procurement to cover losses is a market category, and requires the selection and application of the most favorable procurement strategy.