My dissertation’s topic is thet presentation of system of counting cost. The reason of my choice is that the best understanding of the costs of activities is very important for a manufacturing company in current economic environment. This information claim arises for more and more farmers, as it is often the only means of maintaining competitiveness is cost reduction - of course within certain limits. Common question of corporate owners and management is "How could - if only a small extent – reduce costs?" One of its mean is the activity cost reduction, to which is essential to know that how much the production of unit product cost for the company, namely how much its unit cost. The purpose of my essay is drawing attention to the management information system, to the value and importance of information obtained in the course of determination of the counting cost, to the deviations in results of individual cost calculation methods or rather to the reasons of deviations. In addition, my aim was a thorough knowing and presentation of a complex counting cost process, during which I aimed to configure a sort of system approach.