The first consequence of the recent theories concerning cost and cost determinants, theories that conflict the classic accounting vision that the volume of production determines the costs, is that cost management has to consider the variety and the complexity of costs factors. In this context, cost management is more and more difficult, because the consequence of some groups of factors or of all the factors has to be analyzed. Our study proposes some statistical analysis based on the influence of determinant cost factors, using probabilities and statistical analysis. The scope of this study is to advance the issue of cost management in the context of uncertainty and risk. The study aims to: (1) determine the average cost; (2) determine the spread of real costs; (3) identify the costs’ evolution law; (4) test the hypothesis regarding the average cost. The results of this study may be used to make production decisions.