The aim of the research was to describe the technological characteristics of mechanization in the company Vodoprivreda Nova Gradiška d.d., to calculate the degree of capacity utilization and the cost price of an hour of machine operation. Show the structure of fixed and variable costs of using mechanization. The paper presents a financial analysis of three aggregates of the company Vodoprivreda Nova Gradiška d.d .. The technological characteristics of tractors and implements are important to present and analyze in order to properly assemble the aggregates. The calculated degree of capacity utilization of the machine is imposed as an exploitation indicator which determines whether the machine is sufficiently exploited or not. Fixed costs, such as costs imposed on the machine owner whether or not the machine is operating, consist of depreciation costs, interest on the purchase of the machine, insurance and accommodation costs. Variable costs, as costs that occur only when the machine performs work and increase with the increase in work performed, consist of the cost of fuel, oil and lubricants, maintenance and service, and the cost of operating the machine or the operator's salary. Fixed and variable costs make up the total cost of an hour of unit operation required to determine the cost of service performed by an individual unit in order to control profits. An exact presentation of the calculation of the cost of working hours based on literature statements and the cost of working hours calculated on the basis of actual accounting data that differ, but the actual calculation does not take into account losses incurred during working hours.