The aim of the bachelor's thesis is to clarify the problems related to the costs, returns and economic results of the company through theoretical knowledge, subsequently applied to practice. To achieve this goal, at first is necessary to define the economic concepts that the theoretical part of the bachelor thesis is deal with. It represents the first three chapters where each of them is dedicated to a different economic category. Their content defines the definition, nature, classification and importance of the costs, returns and economic result of the company. After clarifying the theoretical knowledge of the given issue we apply the acquired knowledge to practice and we pay our attention to the values, development and structure of the mentioned economic categories during five years on a practical example, namely on the company Mestské lesy, s.r.o.