In the thesis, the possibilities for reducing the rate of normal write-off of ullage were analysed. It is recognized up to 10 % for potted plants in floricultural activities according to the national law. The selling place - shelf at the window was used for the further growth of unsold pot plants. This was a suitable place for further cultivating of potted plants. The plants were raised until the repeating flowering, some of them were even rehabilitated to the new sprouts and leaves. These new sprouts could be used for cutting preparation. The potted plants were successfully re-cultivated, some of them even to a higher selling prices compared to the basic price, thus we tried to approach the minimum recognized level of normal write-off of goods. The result of the cultivating showed that we can achieve a minimum level of write-off with the further growing of plants, but it is necessary to raise and select several types of potted plants, otherwise we did not achieve this level. We came closest to this level in the last year 2017 with a minimum surplus of -0.4 %. This result was achieved based on the analyses of the acquisition of previous years and by adapting to the purchase of the year 2017 and by balancing any losses.
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