The main topic of the thesis is the evaluation of changes in the cushioned couch structure to its produce price. The aim is to achieve the optimal solution of the chosen structure by replacing of the used materials with others, thus it allows us to work with the possibility of using other structural connections between individual parts. The aim is to achieve a price assessment of the initial selected skeleton and the proposals which are made of it. The final calculation will show the specific cost of the skeleton and its justification. The work will provide a lot of knowledge to make and changecushionedgoods; the type of materials which are used and it contains the suggestions for more effective solutions of this issue.