The aim of bachelor thesis is to discuss the issues related to costs, revenues and bottom line of an enterprise. An important precondition is the definition of the basic economic terms, which are dealt with in the theoretical part and then their application in practice. The Bachelor thesis contains the basic characteristics of an enterprise, the definition of costs, their classification, the relationship between costs and revenues and the possibilities of their reduction. The next chapter is devoted to the characteristics of revenues, sales and their classification. An important part is the bottom line, which is characterised in the fourth chapter. The practical part deals with costs analysis, revenues and bottom line in the enterprise oriented towards metallurgy.