The main production and economic traits of cow-calf system in Slovakia within the year 2006-2011 were analysed. The impact of cow costs on the economics of other categories (rearing and fattening) in 2011 was also investigated. The cost for feeding (44 % and 1.072 euro/FD, resp.) and depreciation of animals (16% and 0.383 euro/FD, resp.) took up the highest proportion on the total costs. The average value of profit of -630 euro per cow and year was founded within investigated period when 78 calves were born alive per 100 cows on average. When costs for farming of cows were not included into the economics of followed cate­gories of rearing, the total cost for rearing period decreased in 2011 by 45%, i.e. up to 1678 euro per heifer. Application of this me­thodology in calculation of costs for fattening of bulls, changed the loss from -3.884 to profit +0.446 euro/kg of live weight. Using this methodology, the costs really incurred into young cattle are accounted and the rearing and fattening of cattle is charged only by the costs that belong to these categories.