The topic of this final expert thesis is „Costs on the example of the Boat Centar Croatia d.o.o. company“. In this paper, we have combined costs, throught theory and practice, with a company engaged in special road transport of ships of oversized dimensions, i.e. provision of services. Costs can be defined in narrower and broader terms. Narrower, costs enable insight, control, tracking and real costs analysis, and broader costs enable a realistic assessment of a company's performance. Out of innumerable definitions, costs are defined as an investment value (monetary expression) of the elements of production that arise to create new value and make profit. In fact, costs are a factor of competitiveness for every company, and with the development of costs itself, the development of the market begun. The market nowdays cannot function without transportation, no matter what type of transportation we think of. Everything we import, export and transport, has its requirements, as well as advantages and disadvantages. In this paper, we will be concentrate on the cost of road transport. Compared to other types of transport, road transport is the most important part of the transport that has special types of vehicles for transportation of certain types of goods ande due to the prevalence of the transport network, the delivery of those goods is sometimes fastest this way. The most important thing is to find a company that deals with transportation, a company that is reliable, flexible and that does its job very professionally within the given deadline, and a company that has the most affordable transportation prices.