Subject of the bachelor thesis is analysis of contribution margin and its use in decision process Contribution margin or margin for covering establishment expenses and profit creation is important aspect in the area of decision making for achieving positive economic effects. Main aim of the thesis is to rivet attention on quantification of contribution margin and its use in decision making process. Theoretical part of the thesis determines basic terms in the management accounting area, management accounting analysis and deciding tasks. Practical part of the thesis is dedicated to analysis of current expenses area in company Bardejovská mliekareň s.r.o.. Following are the three main analysis made on four chosen products, which form part of the factory product portfolio based on the given company’s records. It is the sensitivity analysis of economic factors, /following the 5 stages of safety margin, analysis of contribution margin and the concept of Make or Buy. End of each analysis consists of evaluations and recommendations based on the calculations results. In the ending part of are presented recommendations and proposals for the company based on the analysis results applied in practical part of the bachelor thesis.