Costs are one of the basic indicators of the enterprise activites an quality as they may indicate what is the value og the given activity realisation and performance. Based on the comparison, evaluation and observation of costs during the previous time-periods, the proper way of the cost decreasing can be chosen during the given time-period. Such approach is the strategic significance for the enterprise as the level of costs directly affects future performance and even existence of the enterprise. Revenues are the cash sums obtained by the enterprise during the given time-period. Revenues serves as the source of own capital and they represent the monetary evaluation of all products and services during that time. The objective of the bachelor thesis is to discuss principles of the costs and revenues analysis and present them practically in the case the chosen forest enterprise. The theoretical part is devoted to the analyses, definition and classification of costs and revenues of business companiess. Then, the practical part presents management of the chosen forest enterprise during the monitored time-period together with the financial and management plan of the analysed enterprise.