The thesis deals with the computation of costs, calculations, preparation of tender prices and cost analysis. We will analyze a small enterprise in stonecutting industry and one of their projects. We presume that only financially successful companies can survive on the long term. In order to achieve that, companies need to have a good understanding and overview of their operational costs, good knowledge of preparing calculations and comparing estimated to actual costs. Only in this case, it is possible to have a good overview of the financial performance. Small enterprises face an issue as calculations and costs are often neglected and employees do not have enough skills in this field. The entrepreneur is not specialized in preparing calculations which are often compiled on the basis of experience instead of actual computations. Additionally, small businesses do not have enough funds to purchase the specialized software for computing the calculations and therefore later are mostly carried out by using more general tools such as Microsoft Excel. In this thesis we will present costs computation, preliminary calculations, preparation of tender prices
and cost analysis on a chosen example. We want to find out whether there are differences between preliminary calculations and final cost analysis. Based on the findings, we will prepare suggestions for improvements. As a practical example, we will present the production and laying of concrete elements at a certain facility in Slovenia, the project was carried out in 2015.