Corporate governance involves planning, tracking, managing, and evaluating costs and revenues. In everyday business, and especially when expanding their business, companies must be careful and pay special attention to the costs and revenues they currently have in business and based on them make realistic and achievable projections for the future of business. Production costs are the result of the use of certain energy sources, raw materials or the work of individuals, and the company generates income from the sale of products and services, financial income (eg dividend income) and various extraordinary income (eg inventory surpluses and foreign exchange gains) . Costs and revenues are interrelated and the success of a company's business largely depends on their relationship. They must be assessed, monitored, measured and planned in detail, and this can be achieved through regular analysis. They must never be neglected. The level of profitability is directly related to how regularly and rationally the company controls and manages the costs that occur in the business and the income that it generates in the business. In order for revenues and costs to be managed efficiently, it is necessary that they are well understood and their interdependence, and the better the company's management understands them and more regularly controls costs and revenues, the more successful it will be in managing them. Which, in the end, is the goal of the business - to generate as much revenue as possible with the lowest possible costs.