Article is devoted to consideration of the questions connected with decrease in expenses by production and realization of the made production. Research is conducted on the example of the furniture enterprise of the Voronezh region by JSC Grafskoye. Any enterprise constantly uses these or those resources connected with material, labor and financial inputs. On the basis of the carried-out analysis, on the example of financial and economic activity of JSC Grafskoye, conclusions are drawn, reserves of decrease in expenses at production are revealed, and also recommendations when forecasting costs of production are allocated.