One of the disadvantages of reinforced concrete is the large weight of structures due to the steel reinforcement. A way to overcome this issue and develop new types of reinforcing elements is by using polymer composite reinforcement, which can successfully compensate for the shortcomings of steel reinforcement. Additionally, a promising direction is the creation of variotropic (transversely isotropic) building elements. The purpose of this work was to numerically analyze improved short bending concrete elements with a variotropic structure reinforced with polymer composite rods and to determine the prospects for the further extension of the results obtained for long-span structures. Numerical models of beams of a transversally isotropic structure with various types of reinforcement have been developed in a spatially and physically nonlinear formulation in ANSYS software considering cracking and crashing. It is shown that, in combination with a stronger layer of the compressed zone of the beam, carbon composite reinforcement has advantages and provides a greater bearing capacity than glass or basalt composite. It has been proven that the use of the integral characteristics of concrete and the deflections of the elements are greater than those when using the differential characteristics of concrete along the height of the section (up to 5%). The zones of the initiation and propagation of cracks for different polymer composite reinforcements are determined. An assessment of the bearing capacity of the beam is given. A significant (up to 146%) increase in the forces in the reinforcing bars and a decrease in tensile stresses (up to 210-230%) were established during the physically non-linear operation of the concrete material. The effect of a clear redistribution of stresses is in favor of elements with a variotropic cross section in height.