In this final paper, I deal with the topic of optimizing the cost of trades and use it the emerging pandemic situation which is an ideal period for cost reduction. Namely, the trade whose business and costs are shown has been operating since 2015 with a plus and annually the turnover increased until 2020 by 15-20%. The craft has been open since months of May to September, ie works seasonally and customers are 95% tourists. Due to the resulting situations we are forced to cut costs in order not to experience a big shock and in order to operated with a plus. The Republic of Croatia has the potential to be a tourist country because of many virtues such as landscape, vegetation and clean sea so it invests the most in tourism. It's crashing shipbuilding is done because of hotels, the population invests in holiday homes, services are offered which seem interesting to tourists, events are organized to attract tourists and all it works perfectly and no one expects situations like the world virus where we are borders are closing and tourists no longer have access to our country. Some affected by the pandemic have closed their businesses or used this year to renovate, and others have decided Yet to be open they must be willing to make smaller profits and reduce costs. All states the worlds are affected, but the countries that rely most on tourism have suffered the most which can be logically concluded. Many pluses have work only season, where you work only six months and you earn a lot of money so the rest of the months you will be calm, but if this unexpected situation happens entrepreneurs feel a big shock and get into a big crisis and must close businesses. COVID-19 Croatia and many tourist countries like Italy, Spain, etc. showed that we must not put "all eggs in the same basket" that is, that we must not rely on just one source of income and that we must invest in other things that I believe the Republic of Croatia also has potential.