The author describes the essential notions of business economics (regardless of the essence of the particular trade): cost price, market price, margin, profit, market mechanism, supply and demand, turnover. The three main types of market structure are mentioned: monopoly, oligopoly and full competition. It is estimated that in the Netherlands only 10per thousand of the restoration work is done under the rules of the market. There is hardly a market mechanism, a very much limited insight in the cost price of restoration work and thus an irrational way of price-fixing. The degree of efficiency cannot be measured. In the Ministry of Culture decisions about the commissioning of restoration work are not based on a consideration of costs and profits. If this situation is to be changed there is a good approach: calculation of the cost price. The following types of costs are involved: permanent and variable costs and direct and indirect costs. In the end all costs have to be recovered in the productive hours of the restorer(s). A scheme for the calculation of the hourly tariff is given and also schematic examples of annual financial reports of restoration companies. It is pointed out that differences between the calculation and the final report should lead to analysis and possibly to adaptations in the enterprise. Inevitably a business economic approach of restoration and conservation work will become more important in the future.