In the thesis, the author focused on the explanation of all basic concepts. Gradually management concepts have been clarified, as well as public building contract, and the costs. The main objective of this work was to comprehensively describe the methodological guidance for the management of costs, using examples from the practice, from actually implemented procurement. Bachelor's thesis describes in detail the particular types of costs and its divisions. The work was written primary from the perspective of management accounting because of its unique versatility for use in the management of the costs. Last but not least the author focused on defining the sources of funding, such as procurement of grant funds and the PPP forms.