Abstract v zudzom jazykuBc. Ľubica Čecovičová: Evaluation of records of costs and creation of calculations in business of the individual. Technical University in Zvolen, Drevárska faculty, Department of corporate economy, The diploma thesis, 60 pages, 6 annexes, 2017The main aim of this diploma thesis is to evaluate and design a cost accounting and calculation process in the conditions of the selected business. The work is divided into two main parts. In the first, we focus on explaining the costs that generally represent a monetary valuation of the consumption of corporate factors incurred by the firm for its performance and other costs associated with its operations. Recording, sorting and numerical expression of these phenomena is of immense importance for the enterprise not only for the enterprise itself but also for external organizations that come into contact with the enterprise itself. Another important factor is the creation of calculations, which is the basis for creating any prize. Thus, we focus on measuring all the costs used to create a particular product or service, which is important for choosing a price and looking for a reserve if it is to be reduced in the future so that it can act on the customer and selling the product or service. By designing different alternatives, we are looking for a concrete solution to create a cost-pricing approach that is appropriate for the business in a competitive environment.