Public procurement is a term that stands for the procurement of goods, services or works by regulatory bodies and local governmental units. Money is a big problem in all business processes, and public procurement is no exception. The biggest issue is that there is never enough money, while the other issue is that everyone is asking how much money is being used effectively or are there any more important jobs where the money can be utilized. As a result, the public procurement procedure is always under magnifying glass. Following previous laws in the Republic of Croatia there was a possibility for public contracting authorities to choose between two selection criteria: the lowest price or the most economically advantageous tender (MEAT). The beneficiaries made the most out of this, and most economically advantageous tender was not represented at all or was represented in insignificant numbers. From January 1, 2017 the adoption of a new Public Procurement Law (NN 120/16) required most economically advantageous tender to be the only one that is right. The main reason for such drastic move happened because our laws had to be adjusted with the EU laws or the 2014/24 / EU directive. The aim of this paper is to illustrate the process of selecting most economically advantageous tender, or to be more precise to describe the procedure preceding its selection. This MA thesis describes the rules that must be respected in order to spend the budget in the most transparent way. After the introduction, the second chapter shows the legal nature of public procurement, the third chapter clarifies the development of public procurement in the Republic of Croatia starting with the Regulation on the Procurement of goods and services and the assignment of works as the first law until the present applicable law. The fourth chapter deals with the principles of public procurement. The fifth chapter describes the aims of public procurement, where the role of competition and the suppression of corruption is described. The sixth chapter describes all procedures with an emphasis on the most prominent procedure in the Republic of Croatia. The seventh chapter deals with the bidding criteria. Eighth and ninth chapter, respectively the central chapters define the most economically profitable offer. In order to show how we got to most economically advantageous tender for public procurement of low value for building reconstruction of the kindergarten Maslačak in Županja, case study is being conducted.