In this book the concept of expenses of production, their role, open up for activity of enterprise, the detailed classification over of expenses is brought. An author in the work brings methodology over of analysis of expenses, necessary for the exposure of backlogs of their decline. Measures that will help an enterprise to shorten the expenses of production are in-process exposed. A book is written in an accessible form and is of interest for the economists of enterprises and wide circle of the readers, interested in an economy.