The costs have an important role in running a hospitality business. When it comes to any business, including the hospitality business, the employer has to be fully aware of the expenses in order to achieve certain results. The costs are a monetary expression of a resource that needs to be given up in order to achieve a certain goal. The costs need to be managed properly because such management leads to profit. Hospitality is a service business, which has to provide service to the customer. Each service provided has its own price, for the determination of which it is necessary to know the costs. In addition to knowing the costs to determine the lower price limit, the caterer needs to control their costs. The costs require monitoring by activity, then analysis of direct costs as well as analysis of activities. So controlled costs allow the host to link the actual costs incurred with each individual product or service. It is imperative we highlight that the costs should not be viewed as a negative concept since they represent the value transfer. The purpose of this thesis is to display particularity of the costs when dealing within the hospitality services.