The subject of this thesis was the cost efficiency of element production for the INNOVA-passive reconstruction site located in Riihimäki. The work was commissioned by Product Development Manager Jukka Sevon from Paroc Oy Ab. The elements were produced by Teeri-kolmio Oy and installation work was executed by Lujatalo Oy. The goal was to find out the price for elements including materials, labor, transportation, demolition of the old wall structure and installation of the elements.

Working at Teeri-Kolmio Oy helped with collecting practical information about element production and related materials. Information for this thesis was also gathered from the Internet, service providers and literature. In the first part of the thesis the principles concerning low-energy building and cost accounting were dealt with. The work stages and the costs of the project INNOVA were reviewed in the second part of this thesis. Labor and material costs were calculated in this thesis.

The result of this thesis was a calculation of costs where the total cost of the elements with production, transportation, demolition of the old wall structure and installation were reported. This calculation can be used as an example for housing companies which are planning a passive redevelopment with wooden wall elements.