The subject of this paper is the application of the ABC costing method. As previously known, ABC analysis is a method that has been used successfully for a long time in materials management. It is used to find out which items or suppliers are of great importance to the company and which are less important. ABC analysis can also be used as part of a cost analysis to identify which products are particularly cost-intensive. This analysis can also contribute valuable information in the area of sales to review sales, product range and customer structure. The empirical part of the paper will use the case study method on the example of a manufacturing company engaged in the production of plastic products. The company was chosen because of the rich product range that is suitable for the ABC method. Quantitative data will be collected through accounting reports and other company records, while qualitative data will be collected by interviewing one of the key persons in the selected company. The aim of the specialist diploma thesis on "Application of ABC costing method on the example of companies for the production of plastic products" is: in the theoretical part of the paper to present and explain cost management methods and ABC method and in the empirical part to investigate whether there are benefits to ABC methods in the selected company.