A business project is a series of activities that need to be carried out in order to achieve specific goals, from which certain additional value would result. Every business project is a process that starts with a vision and an idea. After the detailed development of the idea, the realization of that idea follows, that is, the realization of the project itself. Indispensable factors for the implementation of any project are the investment of certain activities, knowledge and material resources. We call these invested material resources, necessary for the realization of the project, costs. A business project is extremely complex, and in order for the management of the business project to go in the desired direction, it is of great importance to manage the costs of the project as precisely as possible. In the construction industry, costs are significant, and precisely for this reason, high-quality and precise control and management of them is of crucial importance for the sustainability of an individual construction company or a specific project. In order for cost management to be certain, various analyzes and calculations are used, with the help of which the collected data are analyzed in detail and the best business decisions are made in order to optimize costs.