The topic of this final paper is "Comparative cost analysis on a selected example". The paper deals with the theory of costs, their categorization and their management. Also, this paper analyses the costs of Primat-RD d.o.o. by comparing two years, one of which was affected by the COVID-19 pandemic. Below each graph and table, the difference and trend of costs are explained in detail with the application of appropriate analyses. Within a company, almost every business process creates costs. The success, stability, sustainability of a business and the complete solvency of a company depend on them and their management. They are created so that the company can make a profit. By classifying costs, we divide costs into several different categories and groups to make it easier to control their movement. We consider some costs to be more important than others, and proper classification can draw attention to the more important ones so that, if possible, they can be influenced. Cost management is also one of the essential processes in the business of every company and it is in the interest to strive to reduce them when possible because based on cost analysis, strategic decisions are made related to the set goal. The goal of quality cost management is to achieve a long-term benefit from the incurred costs. The aim of this paper is to determine through comparison or comparison which business events affected and why they influenced the change in costs in terms of their increase or decrease, and how the changes affected the company's operations.