In order to identify the subunit design incurring the lowest costs, it is necessary to consider various factors, thereby assuring the correct hydraulic performance of the subunit. Water application costs with a sprinkler irrigation system comprise: investment cost (pumps plant, pipes, sprinklers, ditches), energy, manpower, maintenance and water costs. This work analyses the influence of different design and performance factors, such as subunit arrangement, spacing, working pressure, average application rate, and application efficiency on water application costs in a permanent set sprinkler irrigation subunit. The results show that the most important factor is the spacing between sprinklers. The next most important factor is the shape of the subunit (number of laterals and number of sprinklers per lateral). Working pressure is important too, since a decrease in pressure will result in a decrease in energy costs, although pipe diameter will need to increase. The higher the average application rate of the system, the higher the water application cost. The influence of irrigation efficiency is higher as water price increases. The water application cost can be reduced by 40% when application efficiency increases from 60% to 90%.