||The profit maximization is the most crucial task these times. This thesis deals with the saving processes in one of the biggest and most successful company in the Czech Republic - Škoda Auto a.s. - and departments that enter into such processes. The most common way to increase the profits is to lower the costs. We will investigate how are general microeconomics rules related to the real business environment in this company. We will analyze theory of the firm and structure of the costs to propose a theoretical background to the problem of costs optimization. We would like to describe the processes in Škoda Auto a.s. in a wider context in order to understand how enormous and complicated the structure of the company is. Škoda Auto a.s. uses modern company management instruments to manage its cash flow and profit in order to succeed in today's extremely competitive market conditions. We will talk about the most important units in the whole process of optimization and we will also describe some particular steps which lead to cost savings.