Monitoring costs in the enterprise plays a very important role in making business decisions and monitoring the overall business and business performance. Information on costs often requires company management, as well as other users, and it is therefore necessary to promptly manage the costs. Salaries of employees represent the cost of staff in the enterprise. Salary is an income from independent work and represents an existential importance for an individual. There is a significant difference in running staff costs in a manufacturing and commercial (service) enterprise. In a trading company, the personnel cost is the cost of the period in which the cost took place, while in the case of manufacturing companies the personnel cost is passed on to the production in progress and passed into expenditure only when the product has been sold. When calculating salaries, compensation of salaries, salaries in kind, severance pay and thirteenth salaries, and all other payments to workers, it is important to study the laws and regulations well, because the amount of personal deduction and the rate of contributions on salaries and salaries are subject to changes. Throughout the years, the activity of trade generates growth by number of enterprises, growth by turnover, as well as the growth of employees in that activity, and the costs of personnel also increase accordingly.