The topic of this professional final work is „Product placement costs „Cool Cookie“. It deals with costs – the type of costs, production and relation between costs and production quantities are more detailed described throuth theory and practical examples. As soon as the word expense is mentioned, the idea of multiple and different monetary expenditures comes automatically on everybodies mind. Cost is monetary amount of spent assets, rendered services and used resources in order to to make an effect or to achieve a goal. The importance of the costs comes from the fact that the amount of the goods that manufactureres are willing to offer, depends on the level of the goods market prices and on the costs of the production of these goods. Some types of costs are: material costs, equipment and machinery costs, labor costs, production and non-production costs, direct and indirect costs, simple and complex costs, primary and secondary costs, fixed and variable costs, production costs, etc. Increasing costs reduced the profit of the manufacturer and therefore the manufacturer must track the costs and minimize them as much and possible. Cost represents the exploitation of resources. In everyday life we buy many different things such as clothes, food, cars, cell phones, etc. Each one of these items has its own price, and that price measures the sacrifice we are willing to take in order to make any of these things. That is why it is very important to keep track of costs, because it is the only way to find out how much money is being spent is general and what is it spent on.