The labor looks at the whole process of roasting plum brandy divided into four phases: harvesting, fermentation, roasting and the ripening phase. The whole process of making the product was observed and monitored personally by the author. The purpose or goal of the labor is to describe in detail the production process in order to have an insight into its production and cost efficiency. The first part of the work is based on describing the production process. For each phase of preparation of plum brandy, we determined the relevant data (number of trees, freak per kilogram, number of hours worked, the amount of final product ...) We used the obtained results in the analysis of production and cost efficiency. After determining the number of working hours by stages of production and the amount of final product, we move on to the second part of the work in which we calculated the price of working hours and the total labor cost for each stage of production per unit of product. Putting in relation the quantity of the final product and the labor cost for each phase of production, we obtained the amount of labor cost per liter of brandy for each phase. Hence the amount of average variable cost equal for all units of the final product. In the third part, we analyzed the behavior and the cost ratio determined by the cost-effectiveness analysis. We observed the behavior of costs in mass and costs per unit of product. The structure of costs in the mass leads to the amount of fixed, variable and total costs. To analyze the costs per unit of product, we determined the amount of average fixed and average variable costs. With these two components, we come to the calculation of the average total costs and the marginal cost per unit of product. The obtained data were represented through the directions and curves on the graph.