A transport company operating on the European market is primarily guided by the principle of rationality, i.e. it minimizes costs in order to increase financial results and strives to increase the efficiency of the services provided, while maintaining the current level of costs. What is more, competition forces transport companies to look for alternatives to optimize their operating costs. Thus, effective management in a transport company is conditioned by both strategic and tactical skills of managers. As a result, planning a business strategy should be preceded by a thorough analysis of the current economic condition of an enterprise, which also translates into determining the causes and factors that have a significant impact on the assessment and selection of the best enterprise management concepts. In addition, it is important to note that in the age of such great competition, every company is making every effort to achieve maximum turnover and, ultimately, the greatest revenue. As a result, managers are looking for ways to optimize costs so they do not have a negative impact on customer service levels. Thus, the cost optimization potential is when the optimization efforts are properly prepared and carried out, then the cost reduction can be significant. The research conducted by the authors illustrates the complexity of cost issues and exposes the critical aspects of the matters that form the decision base for the management of transport enterprises. The research methodology was implemented on the basis of financial statements for 2014-2015. This made it possible to classify the costs and changes existing in the analyzed transport company occurring under the impact of both internal and external factors.