This Theses analyzes one of the key sectors of the national economy – construction. To better understand the structure of construction costs, they are divided into three main categories: construction materials, employee wages, and machinery. Machinery can either be rented or purchased as fixed assets, thereby reducing long-term costs. The study will explore opportunities to optimize company profits through the use of fixed assets. To achieve this, profit opportunities will be compared based on whether machinery is rented or purchased as company fixed assets. A broader examination of this topic will lead to conclusions that can be valuable for new companies, helping them make well-informed and sustainable decisions.