Cost is the key term of this paper. Costs occupy an important position in operation of a commercial enterprise. They represent an area where the management may obtain an advantage over the competition and favourable business results. Each manager should be well-acquainted with his or her enterprise’s costs in order to have at his or her disposal accurate information needed to make high-quality business decisions. The objective is to achieve the maximum profit while incurring the minimum costs. Accounting monitoring of costs in commerce entails monitoring of the costs through performance of price calculations, cost calculation methods, and analyses of costs by natural types of costs occurring in the field of commerce. Horizontal and vertical analyses of “X” agricultural cooperative’s income statement are used to determine impact of the costs on determination of the operating result. High-quality business decisions take into account natural costs incurred daily by commercial enterprises. Once the entrepreneur has sold trading goods to an end buyer, he or she generates income. Income and expenses are compared at the end of the business year. If the income exceeds expenses, the entrepreneur has generated a profit. Conversely, if the expenses exceed the income, the entrepreneur has incurred a loss at the end of the period.