Impact of financial assumptions on the cost optimality towards nearly zero energy buildings - a case study
Abstract
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The ultimate test of the business case for high performance low carbon building is to consider how the human benefits of these buildings could be reliably quantified to prove beyond all doubt the positive Return on Investment (ROI). After all, staff costs, including salaries and benefits, typically account for about 90% of business operating costs.
This study presents three cost-optimal calculations. The overall aim is to provide a deeper analysis and to provide additional guidance on how to properly implement the cost-optimality methodology in Member States. Without proper guidance and lessons from exemplary case studies using realistic input data (reflecting the likely future development), there is a risk that the cost-optimal methodology may be implemented at suboptimal levels.