Nowadays, driven by the dynamics of the world industry, decisions, as well as business directions, are changed and improved on a daily basis. Every company strives for better and more quality business with the goal of increasing annual revenue. There is room for improvement in every branch of the industry, subject to the application of the appropriate reengineering model. A thorough analysis of the current state of the business can reveal which factors in the production process can be improved, whether it is human strength, machine park, technology applied to the manufacture of a particular product, and to the very way of thinking of individual employees. Constant improvements in all segments of business are getting better results, and it is very likely that the quality level itself will increase. By improving the technology park, ie by purchasing a new production machine, multiple savings can be achieved while increasing the quality. New technologies typically use less input factors and give more output (in terms of finished products), meaning that with less raw materials you can get a larger quantity of products with the same and even better specifications. New technologies work on a higher degree of automation, which reduces the number of human workforce running on the machine and monitors it. This paper will be based on a real example of a company's business that manufactures corrugated cardboard and their investment by purchasing a new machine for the production of the product in question.