For creating this thesis it was choosen a business incubator BIOS in Osijek, for which is created a plan of maintenance activities, and the analysis of the maintenance costs and the operating costs. Maintenance plan contains all the activities necessary for ensuring the functionality and serviceability during the desinged service life, as for an example, the costs of periodic review, the cost of replacing worn elements and materials, the cost of periodic repairs and the operating costs, and that for a time period of 30 years. For all the costs it was calculated net present value by years. With the Sensitiviy analysis it was estimated a risk of one variable changes in relation to the net present value (NPV). All the analsys results are presented in graphical and tabular form.