The aim of the final thesis was to summarise the current tendencies in the theoretical scopes of costs and calculations, analyse the current situation in the sphere of cost controlling and creation of calculation in the chosen business company, propose optimalisation and potential of using of business calculation in the sales of indoor door in the specific conditions of order. The practical part of the final thesis consists of analysis of the price offer with the use of business calculation in the company dealing with the sales of indoor door for the specific conditions of order of the reference building on the basis of wood.The thesis is divided into 5 chapters. It contains 22 pictures, 6 patterns, 17 tables and 7 appendices.The first chapter pays attention to the theoretical scope of the emained issue. The second chapter deals with the aims of the final thesis. The third chapter characterizes the methods of the final thesis. The fourth chapter on the basis of the results from the company analyses the current situation of the cost controlling and creation of the calculations in the chosen company. The final chapter contains proposal of business calculation for the specific type of order of reference building made of wood.