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This thesis deals with the economic analysis of the costs of abandoned animals. It focuses on the costs of shelters in the South Bohemian Region. The work alludes to changes in legislation and innovations in it. The main objective of this work was to determine what costs are associated with caring for abandoned animals. Cost compa-rison of selected shelters regard to the structure and size of the city for which it was built shelter. Also take into account the number of dogs who have passed refuge, shelter locations in houses etc. Then a comparison was made on the basis of specific criteria and a summary of the results. The work was compiled based on information provided by the representatives of the shelters. The obtained data were then statistically evaluated in graphs and tables.