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CLE 433
LECTURE NOTES
September, 2010
CHAPTER 1
BILL OF QUANTITIES
A contract describes comprehensively what the works are and how payment is
to be made. The works are often quite complex, involving the contractor in
thousands of different operations and requiring him to buy hundreds of different
manufactured items and materials and to employ a wide variety of men and
machinery.
The construction contracts bind the contractor to construct the work and the
employer to pay to the contractor for them. Hence the contract itself comprises
a number of documents as follows.
a) Contract drawing
Contract drawings pictorially show the works to be built, their dimensions and
level, etc.
b) Specification
Specification describes in words the work to be built, the quality of materials,
workmanship to be used and method of testing etc.
c) Bill of quantities
Bill of quantities gives the expected measure of each operation of construction
as calculated from the drawings and classified according to trade or location
within the proposed works.
e) Tender
Tender is the signed financial offer of the contractor to construct the works
according with (a, b, c, d) above.
a) Letters of Explanation
They cover the matters, which are agreed between the parties of the contract to
elucidate their intentions.
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g) Legal Agreements
Legal agreements documents that are signed by both parties, owner and
contractor, confirming their intentions as defined by all foregoing documents.
1.2 Specifications
While the drawings show the extend and quantity of the work, the specifications
define the quality and standards of it. Specifications are prepared by an
engineer while contracts are prepared by lawyers. Specifications are supposed
to be specific and not general.
i) General specifications
ii) Technical specifications
They related to the whole work, to the standardized materials, the control of the
work and references to contract drawings.
Such as
a) Drawings: (If the contractor will prepare the drawings) they must be exact
and suitable to the drawing techniques. Details on large scale must be
prepared. The contractor should check all dimensions. He has the responsibility
of for all discrepancies.
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h) Warranties: The work must be free from defects for a special period (usually
one year from the acceptance date of the work).
i) The owners right to use: The owner; right to use completed portions of the
work should be stated. Such portions will be accepted by the owner and the
contractor will be relieved from his responsibility for maintaining them.
They contain the service and quality requirements of the work and technical
requirements for inspection and test during the construction. Sections are
divided to different works, equipment and materials following the order of the
practicable sequence of the construction operations.
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Bill of quantities is a list of numbered items where each of them describes the
work to be done in a civil engineering or building contract. Each item shows the
quantity of work involved. The bill is issued to tenderers, who return it with a
price opposite each item. This priced bill of quantities constitutes the tenderer's
offer. It is possible for the bill to include the specification.
1.3.1 Items
For large works it may be necessary to divide bills of quantities into separate
parts of the job, each group being subdivided into it’s various trades as listed in
some standards or perhaps as listed below:
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Brickwork, Masonry, Water proofing work, Steelwork and iron work, Roofing and
carpentry, Joinery, Flooring, Plastering, Glazing, Electrical, Plumbing, Painting,
Fencing.
The order given is not strict; it may be changed as seems reasonable. Besides,
some of the trades listed above may not exist in a particular contract. So it is a
usual practice to divide the job into its main sections. For example, the main bill
sections for a bridge might consist of:
i) Piers
ii) Abutments
iii) Superstructure
iv) Approach roads and surfacing
v) Miscellaneous
Within each section the items would be taken in order grouped under trades
-Excavation, compacting bottom soil, reinforcement, shuttering concreting etc. A
sense of proportion must be retained when billing quantities. If, for example, a
main civil engineering work for a bridge is likely to cost ten billion TL, it is a
waste of everyone’s time to bill every little quantity involved in constructing a
few ancillary roadside manholes on the approach roads such as, excavation for
manholes; concerting to manholes bases; brickwork to walls of manholes;
providing and setting manholes covers. However, if these manholes are more or
less similar they should be specified comprehensively in the specification and
shown on the drawings, and can then be billed in a single item: “Construct
manholes as specified on the drawings”.
The engineer who prepares the bill may find that an item or two has been
missed out. Even if his work is perfect, others may ask amendments involving
addition to the quantities. If the items have been numbered right through from
beginning to end it is then difficult to add a further item which has been
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forgotten at the proof stage of producing the bill of quantities because this
mould involve renumbering all items subsequent to the insertion and checking
to see that all cross-references are corrected. The only possible way to avoid
this difficulty is to insert the forgotten items as an “A” item, e.g. Item 38 A or to
collect these as “Late Items” at the end of a bill.
A useful way of numbering the original bill items is to use a letter prefix to each
number, using different letter for each section of the bill. Thus, Excavation items
are numbered A1, A2, A3… etc; Concreting items, B1, B2… etc; Reinforcement
items C1, C2… etc. and so on. Hence if, before the bill is printed, additions
have to be made to it the additional items can at least be added at the end their
correct section without disturbing the numbering.
The pages in a bill of quantities are divided, into columns. See fig.3.1. The
descriptions of the work are printed clearly to enable the contract to price every
item. Each priced page in totaled and carried to a “collection”, and all the
collections relating to a section of the work is carried to a “summary”. Finally all
the summaries are collected at the back of the bills of quantities under a
heading of “General Summary”.
1.3.4 Costing
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The allocation of charges for materials presents further difficulties, since the
paper work on site is usually concerned only with checking the inflow of
materials against the supplier’s invoices, and none of the basic records may
show where the materials have been used in the separate parts of the job. The
bill-of-quantities measurements can be of assistance for calculating quantities
(and therefore price) of materials used in the permanent works, but there are
many more materials, such as timber for shuttering, scaffolding, small tolls,
diesel oil and fuel oil, nuts and bolts, etc., which are not used in the
measurement records. As with wages which cannot be directly charged to any
specific operation, so materials which cannot be coasted out to particular parts
of the job will have to be charged as part of ‘site on-costs’. Provided the plant-
hire charges are known, the allocation of plant charges is relatively easy on the
basis of the daily returns of plant usage provided by the plant foreman.
The result of all this is that a heavy proportion of the total cost virtually cannot
be analyzed and has to be put under the general heading of ‘site on-costs’. A
further difficulty then reveals itself, namely that the ratio of these site on-costs to
the direct charges varies from week to week of the job according to the output,
amount of overtime worked, amount of temporary works being built at any one
time, and so on. On-cost expenditure at the beginning of a job may be several
times the cost of the direct (or productive) expenditure because of the large
proportion of and materials used on preliminary works, such as access roads,
power and water supply, etc., etc. When productive effort is in full swing the on-
cost drop to their lowest, but they tend to rise again towards the end of the job
as productive work tails off and site clearance, removing sheds, transporting
plant off the site, etc., takes place.
The reader will not be surprised to learn that in consequence few, if any,
contractors’ cost works in the manner outlined above. The actual cost of a
portion of a job, or of a particular operation, is never known. What is known is
the estimated charge as set out in the bill of quantities according to the quantity
of work actually done and measured?
It is only possible to find out the ‘cost’ of separate parts of operations on a job
by using the estimator’s figures put in the bill of quantities, and the only way
these estimated figures can be checked against the real figures of actual
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The practicable headings under which a contractor can expect to analyze his
expenditure are more likely to be: gross waters paid, transport of men, ‘non-
productive’ hours (i.e. plus rates for overtime), cost of wet-time; materials used
in permanent works, materials used in temporary works, materials used in
shuttering; equipment, scaffolding, small stores; fuel and power; plant hire, plant
repairs; temporary offices and services; site staff and administration expenses.
To check any estimate submitted against a bill of quantities, the sum total of the
tendered prices in the bill will be compared with an estimate based on the
expected number of men and machines required for the job, together with a
calculation of the cost of the materials to be used in the permanent works, to
which are added all the other on-costs applicable, as judged from costing
records of other jobs undertaken as outlined above.
CHAPTER 2
ESTIMATING
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2.1 Introduction
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estimates from first principles to be able to furnish accurate quotes to the larger
contractors. Irrespective of the level at which the estimating is being considered,
the important feature is that the estimators have to achieve all this normally
within a restricted time period of four to six weeks. The subsequent sections of
this chapter describe the parties involved in the production of an estimate and
tender, the process of estimating and tendering and the calculations involved.
The description of the process of estimating is addressed from the perspective
of the work-package contractor since this provides the bedrock of all the other
practices of estimating undertaken by other stakeholders in construction.
The parties involved in estimating and tendering can be divided into three
classes:
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the project, the duration and sequence of the key activities, and approximate
resource totals for and plant.
iv) Buyers are usually responsible for purchasing materials and placing orders
with plant wire companies and sub-contractors. They provide quotations for
materials, plant hire and sub-contractors.
v) Plant managers are responsible for the company’s plant department and
supply estimators with current internal hire rates and advice availability of
company owned-plant.
vii) Site management is the personnel who are employed to take responsibility
for the execution of projects on site. This expression covers agent works
mangers, engineers and surveyors. The contribution of site management to
estimating is to provide advice to the estimators on methods of construction.
Material suppliers, plant hire companies and sub-contractors all get involved in
the estimating process. They receive and respond to enquiries for quotations
from contractors.
Figure 2.2 shows a generic model of the estimating and tendering process
within a construction company. The process involves both the planning and
estimating departments. The estimating process commences with an invitation
by the client for the contractor to submit a tender for a proposed project.
Estimating practices within construction companies have in the past been based
only on the Bill of Quantities (BOQ) type of contract. Although this is still very
relevant today, there are a number of variants to the BOQ approach, such as
estimating for work packages that are finding increasing popularity.
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Figure 2.2 Activity flow showing the role of estimating in the tendering process
of construction.
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The process undertaken to produce a cost estimate, which can be used as the
basis of a tender, is described in the following steps:
a) Decision to tender
b) Programming the estimate
c) Collection and calculation of cost information
d) Project study
e) Preparing the estimate
f) Site overheads
g) Estimator’s reports
The contractor may have signified their intention to submit a tender at the pre-
selection stage, but has a further opportunity after receiving all contract
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After the contract documents have been received and a decision made to
tender, the tasks required to complete the estimate are program and a schedule
of key dates established to monitor progress. This is essential as the time to
submit a tender is limited. The two main tasks that can now take place are the
collection and calculation of the cost information, required to prepare the
estimate, and a study of the project to gain the required appreciation of the
work involved in the contract. These two tasks take place in parallel and are
interrelated.
The cost information required for, labor, plant, materials and subcontractor will
be collected.
2.4.3.1 Labor
The estimator is required to calculate the all-in' rate for each category of , which
is an hourly rate covering all wages and emoluments paid to the operative, all
statutory costs incurred and allowances for holidays and non-productive
overtime. As an alternative to the hourly rate, the all in rate may be calculated
as a daily or weekly rate. An example of this calculation is set out below. As the
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all-in rates are calculated by the estimator, they can be established early and
accurately in the estimating process.
The basis of this calculation is to determine the total worked hours in a year and
the total cost for the working year and hence the cost per worked hour. The
calculation is complicated by the difference between the hours worked and the
hours paid, which exceeds the hours worked by such items as overtime
allowances, public holidays and inclement weather.
The calculations set out in this example are based on a real example and
contain data that are available in the Working Rule Agreements, assumptions
made by a contractor's estimator and the data relating to statutory obligations.
Working times
2.4.3.2 Plant
The hourly or weekly cost of plant can be either as result of internal calculation
or as a result of quotations. Methods of calculating hire rates are given in CLE
491 Construction Plant Management Lecture Notes. Quotations for hire can be
either internal rates from the plant department or the contractor's plant
subsidiary, or external hire rates from an independent plant hire company.
Calculated rates or internal rates can be established very early in the estimating
process. External hire rates may take a little longer to obtain, but it is unusual to
suffer serious delays in receiving quotations.
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2.4.3.3 Materials
Materials quotations are more problematic in that materials not only form a
significant percentage of the works but, because of the volatility of materials
prices, contractors have to send out unique enquiries for almost all materials in
every estimate prepared. The materials enquiries include information such as
the quantities required, the specification the approximate delivery dates and the
terms and conditions upon which the quotations are being invited.
To enable these enquiries to be sent out, the estimator must go through the bill
of quantities and specification, extract the relevant information and prepare a list
of required materials. Because of the time taken to send out and receive
quotations, this task of preparing the materials lists is undertaken very early in
the estimating process. In some companies, a 'buyer 1 may send out the
enquiries, chase the suppliers who fail to respond and check and compare the
quotations. In other companies, this task may be undertaken by the estimators.
Buying departments usually have standard letters or forms for issuing enquiries
and, where convenient, parts of the contract documents—such as extracts from
the specification—are photocopied to accompany the enquiry. As the estimator
is responsible for completing the estimate an enquiry index or progress chart is
usually kept so that the stage of each enquiry can be readily monitored.
When checking quotations, the estimator is required to ensure that quality and
quantity of materials meet the specification of the contract documents, and can
be delivered to the site at the times required by the construction program. In
addition, the contractual obligations to be entered into for the supply of the
material must be satisfactory.
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The determination of the materials prices for inclusion in the direct cost estimate
maybe considered to be one of the most precise aspects of estimating. The
process of obtaining materials prices, as has been described, can be seen to
consist solely of contacting suppliers who have the material available and
negotiating a suitable rate under satisfactory contractual conditions- In addition,
the estimator has to undertake the more difficult task of determining allowances
for material wastage, damage, theft, delivery discrepancies and handling insofar
as they affect the costs of the works.
2.4.3.4 Subcontractors
For the traditional BOQ approach, subcontractor enquiries also have to be sent
out early and the estimator will prepare lists of the items and work that will be
subcontracted. As with materials, these enquiries may be dealt with by a 'buyer'.
Since the 1980s, there has been an enormous growth in the use of
subcontractors by the main contractor. The reason for this development
primarily was to enable the contractor to take on additional workload without the
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need for increasing internally the level of employment and capacity required to
execute the extra workload, thus ensuring greater flexibility. The need for this
degree of flexibility by the contractor derived from the volatility in the industry's
workload. The use of subcontracting transferred some of the financial risk
associated with maintaining the additional capacity to the subcontractor.
The trend towards the use of subcontractors continued through the 1990s. This
means that the relative importance of the areas of risk associated with using
subcontractors increased. This risk is acknowledged by contractors, who rely on
their vetting and selection procedures to reduce it to acceptable levels. The
contractor who bases a tender on a subcontractor's quotation merely because it
was the lowest would be unwise. Since the beginning of the 21st century,
changes in employment laws and taxation have reduced the advantage
associated with subcontracting for -only arrangements (LOSC), Under these
changes, the main contractor is still responsible for ensuring statutory
entitlements of all the LOSCs it employs. The following briefly views the risk
areas associated with the use of subcontractors.
Attendances
Materials
The importance of material costs is that they represent above 50% of the cost
profile of the construction industry A small percentage cut in materials costs
could bring a sizeable increase in profits. For example, a 2% cut in materials
could increase profits by much more than that which could be achieved by a
2% cut in overheads.
The estimating of material cost in any tender is, therefore, an important element
and an inaccuracy in their estimates is likely to affect the outcome of the tender
and the profitability of the subsequent contract. Furthermore, it is obvious that
any appreciable waste is a significant item of cost and represents a great loss to
both the nation s resources and the main contractor.
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Output
The greater use of subcontractors has reduced the importance of one of the
estimator s most difficult tasks; that of estimating labor and plant outputs.
However, the task is not completely removed; companies do still employ their
own labor and even this lessening of the estimator's burden has been partially
offset by an increase in other difficulties. These difficulties lie in quantifying the
consequences of subcontractors who prove unreliable and fail to complete their
work or disrupt the sequence of work. A subcontractor who tackles the
straightforward work while failing to complete the smaller but more difficult
elements can cause disruption. So can the subcontractor who is slow, starts
late and finishes late. The main contractor may not actually suffer any financial
loss within the specific subcontract but will be left to face the consequences of
the disruption. Evaluating the effects of potential disruption for the purposes of a
claim against the subcontractor is difficult. Evaluating the effects of potential
disruption at the estimating stage is even more so. As a result, there now
seems to be much more effort in the 'back rooms1 of companies devoted to
trying to determine how this potentially costly element can be evaluated. The
use of computer simulations is now being practiced. Certainly, potential
disruptions are now a major factor in determining the accuracy level of
estimators measured by the difference between estimated cost and the actual
costs. However, in these competitive times estimators tend to rely on their
vetting procedures in assessing the subcontractor's record rather than explicitly
allowing for potential disruption.
Site management control and efficiency have always been a major factor
affecting the level of estimating accuracy. When a job loses money and the
discrepancies between estimates and actual are large enough for an internal
enquiry, the estimators and the site managers can blame each other. That site
management got it wrong, or that the estimators got it wrong, have, through the
years, been equally valid and equally difficult to prove. The greater use of
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subcontractors does not make site management less important but it has
altered its nature. The control and organization of the arrival, departure and
interactions of many subcontractors has had to be developed in companies that
were previously used to making their major efforts in controlling their own .
Squeezing more productivity out of the company's own force and ensuring that
subcontractors perform on time, with good quality workmanship, and dovetail
into the other activities on site has changed the role of general foremen and the
site agents. It has always been true that, all things being equal, the success of a
contract is determined by the quality of the site management team. The greater
use of subcontractors does not change this but has changed how it must be
achieved.
To gain an appreciation of the project the estimator will undertake the following
tasks:
2.4.4.1 Drawings
Method statements are descriptions of how the work will be executed with
details of the type of labor and plant required and a pre-tender program. It is in
the preparation of these method statements that alternative methods of
construction are considered, together with alternative sequences of work,
differing rates of construction and alternative site layouts. As these evaluations
progress, the preferred method of construction is chosen and the pre-tender
construction program illustrating this is prepared.
In preparing the method statements, the estimators and planners work closely
and also consult with site staff, plant managers and temporary works designers.
The pre-tender program prepared will show the sequence of all the main
activities and their durations, as well as the duration of the overall project. From
this pre-tender program, approximations of the labor and plant resources will be
calculated. This pre-tender program is not an exercise carried out once only
and left, but is subject to continual refinement and modification as both the
estimator and planner become more and more aware of the implications of the
project details. Thus, throughout the preparation of the estimate the estimator
and planner remain in close consultation. In many contracts, the pre-tender
program is prepared in the form of a bar chart; in some of the larger and more
complex projects some form of network analysis is used. Networks are also
used in smaller contract companies, who have become skilled in their
preparation and use and aware of their advantages.
The estimator's task is to determine the cost to the contractor of executing the
work defined in the contract documents. This cost estimate will be modified by
senior management in consultation with the estimator to determine the tender or
selling price. The estimator is required to establish the direct cost rates for each
item in the bill of quantities. A direct cost rate is a rate for the labor, plant,
materials and subcontractors, but exclusive of additions for site overheads,
head-office overheads and profit. These will be assessed and included later.
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group of bill items), selecting the output or usage rates for each resource or
determining the elapsed time that each resource (labor and plant) will be
employed and combining this with the cost information collected. This
combination of the unit cost of resources, together with the usage of resources
to produce a direct cost for the work described in the bill item or group of bill
items, is illustrated in Fig 2 . 3 .
Figure 2.3 Selection of production rates and cost data and their combination to
produce cost rates.
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The cost of work include in the estimate are reported to senior management in
cost reports that give the details of:
• Main contractor’s
• Main contractor’s plant allocated to rates and in preliminaries
• Main contractor’s materials
• Main contractor’s own subcontractors
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In addition, a bill of quantities marked up with the direct cost rates showing the,
plant, materials and subcontractor breakdown for each rate may form part of the
report.
As well as reporting the costs estimated for labor, plant and materials, the
estimators also assemble the total hours for each category of labor and the
total hours or weeks for each major item of plant and total quantities for
materials. These resource totals are compared with the planners' calculated
resource totals and any difference reconciled. Figure 4.4 shows an example of
such a report showing resource totals and costs.
The estimators may also calculate the cash flow for the contract based on a
range of assumed mark-ups, which will assist senior management’s judgment
as to what is the appropriate markup to select.
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that all work packages that must be subcontracted should be clearly identified.
All other works not to be subcontracted are covered by the fee of the manage-
ment contractor- With the exception of the managerial role, the management
contractor is allowed to subcontract any other work package not identified in the
list of work packages. These may include site preparation, the provision of
temporary works elements and other general and specific attendances common
to all the work-package contractors.
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The management contractor's fee comprises four main elements. These are:
• Profit
• Corporate overheads
• Other specific items
• Project and business risks
2.5.1.1 Profit
The level of profit is set to reflect the contractor’s long-term business objectives
and the conditions prevailing in the industry with respect to common practice
and extent of competition. The level of profit is a managerial decision that is
taken at the tender adjudication.
This covers all overheads not charged directly to the contract. The corporate
overheads comprise general head-office expenses such as company
administration, market research and business development, tendering,
accounting and auditing, head-office support for regional offices, legal services,
professional indemnity and public liability insurance. The level of overhead
charges is set either as a percentage of the project costs or as lump-sum items
to cover each specific overhead by taking account of the size, duration and the
extent of support envisaged for the contract.
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• Physical works
• Third party
• Plant and equipment
• Guarantees
• Other client interests
• Bonds:
• Bid bond
• Performance bond
• Additional works:
• Any non-management work not defined as part of the project's work
packages.
2.5.1.4 Risk
The risk associated with each of the following risk elements will be estimated
and included as part of the fee:
An estimate can be prepared at any point in the life of a project. Estimates are
developed early in the design process so that the owner and designer have cost
information to guide the design. They are also developed during later stages of
design to ensure that costs are within a given budget. During bidding, the owner
uses estimates to check that the bids are a fair cost for the work. At bid time,
the most extensive estimate is done by the contractor. This bid represents the
actual costs as the project goes forward into construction. Estimates continue to
be used during construction in case there are changes on the job or to help
organize a specific set of activities.
A series of estimate types has been developed that serves each of these sit-
uations. The differences among these estimates are a function of the infor-
mation available at the time of the estimate. Generally, estimates done in the
later stages of design and during the bidding period are more accurate than
ones done early.
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Design estimates are important tools for the owner and the project management
team as they develop the project's scope of work. The discipline of providing
cost information throughout the design phase makes cost a significant driver for
the project team. Designers, in their zeal to provide exciting solutions to the
program, sometimes lose sight of the budget parameters. Owners can also get
caught up in the excitement of desirable design features that in reality could
compromise the budget or mean cutting the project in other areas. By providing
cost information early and updating it throughout the project, cost professionals
can keep the project team well grounded in the realities of cost.
As with all estimates, the accuracy of a ROM estimate depends on the quality of
data used. If the company doing the estimate has a good historic data base of
similar projects, that is the best source for that information. If this data is not
available, there are nationally published data bases that can be consulted.
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Figure 2.5 Rough order of magnitude estimate (From Means Assemblies Data
Book, 2001).
early stages of project development, this type of estimate is an important tool,
but its limitations must be fully understood and articulated.
Once a design has reached the early schematic stage, it will start to produce
floor plans, elevations, and building sections. This information makes possible
the calculation of floor areas or building volumes, which can then be multiplied
by appropriate unit costs to produce a square foot or cubic foot estimate. The
appropriate unit costs are derived from either in-house sources that track past
similar projects or outside data sources. This base cost is adjusted to reflect
more project-specific factors. Any actual project data that can be folded into the
historic data will improve the accuracy of the estimate, Information regarding
structural systems, building height, exterior closure, and overall footprint of the
building are all factors that will be assumed by the estimator if real data are not
available.
A square foot or cubic foot estimate, while more complete than a ROM es-
timate, is still quite schematic in detail. It is, however, easy to prepare, taking
only a couple of hours. The general assumption for accuracy is plus or minus 15
percent—better than the ROM estimate because it is based on more project-
specific information.
Example - Problem
Estimate the cost to construct a 55,000 square-foot motel. The motel will be a
two-story building. The exterior wall will be made of decorative concrete block,
and the building will use a precast concrete floor system. Other features include
150 ceiling smoke detectors, 10 nickel-cadmium emergency lights, and a 500-
square-foot gunite pool.
Solution
Refer to the 2001 Means Square Foot Cost Data Book, pp. 162 and 163 (see
Figures 2.6 and 2.7). This two-page model is one of seventy different types of
commercial, industrial, and institutional models included in the Means data
book. Examples include a factory, a jail, and a warehouse.
The first page of the model displays a pricing breakout by size and exterior wall
and structure. At the bottom of the first page are the prices of some common
building additives. The second page provides a detailed breakout of one of the
building models (notice the highlighted $111.15 on the first page)-, a 49,000-
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Figure 2.6 Model of costs for constructing a motel: Pricing breakout by size and
exterior wall and structure; detailed breakout for a 49,000ft2, 3-story motel.
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Notice that the general contractor's overhead and profit and a 6 percent design
fee are included in this price. Also notice that any site work beyond the
excavation and backfill for the foundation is not included.
Calculation
$110.15 61,000
? 55,000
$111.15 49,000
The base cost for the building = $110.65/square foot x 55,000 square feet
= $6,085,750
2. Add the costs of the pool, smoke detectors, and emergency lights.
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The information needed for an assemblies estimate must be in a form that can be
quickly itemized system by system. Most companies use a breakdown called the
uniformat system (see Figure 2.8). This allows estimators to work with smaller
and smaller subsystems within the bigger system. For instance, interior
construction may have as one of its subsystems drywall partitions. This
subsystem includes the cost of the metal studs, drywall installation, taping, and
finishing. It is listed by different fire ratings, whether or not it is insulated, and
whether or not it is finished on both sides. Both in-house data bases and off-the-
shelf systems include these options. The smaller the system, the more flexibility
there is in the use of the estimate. Figure 2.9 illustrates a partition assembly.
Specification Formats
Master Format Uniformat
1. General requirements 1. Foundation
2. Site works 2. Substructure
3. Concrete 3. Superstructure
4. Masonry 4. Exterior closure
5. Metals 5. Roofing
6. Wood and plastics 6. Interior construction
7. Moisture protection 7. Conveying
8. Doors, windows and glasses 8. Mechanical
9. Finishes 9. Electrical
10. Specialists 10. General conditions
11. Architectural equipment 11. Specialists
12. Furnishings 12. Site works
13. Special construction
14. Conveying systems
15. Mechanical
16. Electrical
The uniformat reflects how the project is built; the master format reflects how
the trades are organized.
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As the project design develops, the systems estimate is updated to inform the
project team of design decision impacts. As long as good data are available, the
designer should be able to look at the costs of different alternatives and make a
selection based on cost as well as durability over time. Take, for instance,
choices for flooring: vinyl tile, carpet, terrazzo, quarry tile, ceramic tile, and many
more. By comparing cost, intended use, and maintenance issues, the choices
become clarified. Terrazzo is the most expensive of the options but will last the
longest and keep its finish. However, if the terrazzo is laid in an area where there
will be renovations, it is not easy to patch. Vinyl tile, on the other hand, usually
has the least first cost but over time wears down. Assemblies estimating allows a
project team to prepare this sort of analysis.
Once the design documents are complete, companies interested in actually per-
forming the work price the project. Estimators working on this type of bid hope
to win the job with the most competitive number while maintaining a reasonable
profit for the company. This estimate is the most detailed of all estimate types
and is also the most important. It carries with it legal implications. If its bid is
accepted, a construction company is legally bound to a specific price for a
specific scope of work. During the actual construction, however, there is give
and take over the individual prices of each piece of the construction. The con-
tractor must continually negotiate with suppliers and subcontractors over these
prices throughout the procurement stage. If the contractor is a good negotiator
and has priced the project with an adequate contingency, then the final outcome
should give the company a fair profit.
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Figure 2.9 Partition assemblies listed are differentiated by the type of framing,
thickness, type of drywall, and whether or not insulation is used. (From Means
Square Data Book, 2001).
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Many factors affecting costs lie outside the scope of work. There are owner-
requested changes, unforeseen conditions, and new regulatory requirements.
These also must be priced as they emerge. Because the pricing established at
bid time is done on a unit basis, it can help the contractor give information
quickly to the owner about the cost impact of each change.
Detailed estimates take weeks to prepare and involve people from many
different disciplines. A general contractor who is preparing a bid, requests
proposals from subcontractors and quantifies (takes off) and prices work that
will be done by his or her own work force. Quotes from material suppliers (also
called vendors) are used where possible to get precise material prices. When
quotes cannot be obtained, contractors use company records and published
cost data. Current wage rates and perceived worker productivity are figured into
these costs. The estimator must, in essence, build the project on paper.
Hypothetical methods of construction; logistics of the site, with its constraints for
storage and maneuverability; delivery strategies; and the schedule of activities
all must be understood before a realistic price can be assembled.
To begin, adequate space is set up, the right mixture of senior and junior team
members are assigned, and procedures and forms are assembled. A notebook
or file system is set up to track all activities. Much of this tracking is done with
computer estimating software.
The most important information for the estimating team comes from the contract
documents, which explain the scope of the work, the quality of the work, the
conditions the contractor is expected to meet, the legal requirements of the job,
and the schedule of completion. Of all sources of information received during
the bid period, these require the most careful consideration and handling.
Drawings and specifications, which make up the contract documents, are
usually available from the owner or architect for a refundable deposit. By setting
up a plan room in the office or some other central location, the contractor makes
these documents available to subcontractors. When the contractor receives the
set of documents, the first task is to verify that a full set has actually been
received. The drawings are numbered by discipline and the specifications
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separated by trade. Addenda, which are issued during the bid period, need to
be carefully tracked and the information made available to the subcontractors.
Once the estimating tasks are identified, categorized, and organized, the team
begins the quantity takeoff. This is the foundation of the estimate. Its purpose is
to accurately determine the quantity of work that needs to be performed on the
project. Every work item is measured and quantified, separating the work into
units of labor, material, and equipment. Most estimators use the CSI's sixteen
divisions (see Figure 2.8). The goal of the quantity takeoff process is to
calculate every item of the project—no more and no less. To effectively
accomplish this, the takeoff must use the correct units. The process requires a
thorough understanding of the work involved in each of the different disciplines
of the project. Often the best approach is to build the project item by item on the
takeoff form and then quantify each item. Preprinted takeoff forms, which
identify all estimate items, can serve as checklists.
The next task is to determine how much each unit will cost to produce, deliver to
the site, accept and store at the site, install in the correct position, and maintain
until the project is turned over to the owner. Production of the product and
delivery to the site are included in the material unit price. The cost of installing
the product is part of the labor unit price. The equipment necessary to move the
unit into place and install it is included in the equipment unit price. Project
overhead covers the costs of accepting the material, storing it at the job site,
and protecting it until the project is accepted. Company overhead includes the
cost of preparing the estimate, marketing the company and providing broad
based technical and administrative support for the project.
Of all the prices that need to be identified, the material prices are usually the
most straightforward to determine. The most reliable source is the supplier.
However, the estimator must ensure that the price quoted actually covers all the
specification requirements and the estimator's assumptions. The following
points must be verified:
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The price of labor is the most difficult factor to determine because both the
hourly wage rate and crew productivity must be considered. The wage rate is a
factor of the rates paid to a specific trade. Union rates are available from the
union locals and employer bargaining groups. Nonunion labor rates are de-
termined by each company and depend on the geographic area. In either case,
wage escalation must be factored in, particularly on long-term projects. Union
rates are generally negotiated for one to three years by each trade, so these
agreements need to be researched. Factors to consider include the following:
Once the quantity of work is known and the hourly wage determined, the last
step in determining labor cost is to estimate how long the activity will take.
Determining crew durations or productivity requires experience and the ability to
visualize how the work will be done in the field. An estimator needs to know the
following:
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Equipment, which includes small tools needed to complete specific tasks, are
covered item by item. However, large, mechanically driven machinery such as
cranes, lift trucks, and the like are usually covered on a project basis since they
often are used throughout the project for different activities. Equipment costs fall
into two general categories: the equipment itself and the cost of operating it.
The first category covers ownership, lease or rental, interest, storage, insurance
taxes, and license. If the company owns the equipment, these costs are
determined in-house. If not, the equipment supplier provides a quote. The
second category includes gasoline, oil, periodic maintenance, transportation,
and mobilization. The cost of the operator is normally covered under the labor
line item.
The contractors bidding on the project break down the job into work packages
and request bids from prequalified subcontractors for each package. Most
general contractors do some of the work with their own work force and therefore
do not request bids in these areas. It is important for the estimator to be in
contact with the subcontractors during the bid period. This communication can
minimize misunderstandings about the scope of work assumed by the
subcontractor. It also encourages the subcontractor to put in a fair bid. When
the bids arrive from the subcontractors, a debriefing session should take place
to ensure that commonly missed items have been picked up. When the
estimator is starting to apply overhead and profit to the base costs, it is
important to be able to separate subcontractors' work from the contractor's.
Because subcontract prices include tax, insurance, and overhead and profit, the
adjustment on this price will be different from the adjustment done for the work
of the contractor's own forces.
2.6.2.8 Overhead
In the CSI format, Division 1 is general requirements- This line item is also
called project overhead. It picks up the costs associated with operating the job
site and some home office expenses. Job site costs include the field office
people, safety security photography and cleanup. These costs are typically
itemized, with quantities and unit prices figured exactly. Figure 2.10 lists typical
general requirements. One of the line items on this summary is for main office
expense. This is usually carried as a percentage and includes costs such as
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office rent or real estate costs, vehicles, engineering support, clerical staff, top
management salaries, marketing, legal, and accounting fees.
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The equipment overhead accounts for the costs of managing the purchase or
rental, storage, and handling of materials and equipment. Labor overhead is the
greatest of the cost categories. The base labor cost includes the worker's take-
home pay plus any fringe benefits, including vacation time and paid sick days.
Added are the costs associated with workers' compensation insurance,
unemployment, social security taxes, builders' risk insurance, and public liability
costs. Subcontractors' costs also are adjusted for overhead as a percentage.
Although the subcontractors include overhead for most of these categories in
their own prices, the contractor's price covers the costs associated with
organizing the bid packages, prequalifying subcontractors, reviewing the bids,
and managing the subcontractors' work in the field.
2.6.2.9 Profit
A company grows and maintains its corporate health through its ability to make
a profit. The investment of time and energy and the acceptance of risk inherent
in a construction project make the inclusion of profit even more critical. Profit is
added after the contractor has priced the labor and equipment involved.
Overhead has covered the costs associated with managing the job in the field
and the costs of supporting the project in the home office. If no profit were
added, the business might stay afloat for some time but would not grow. The
company would also have no financial tolerance for mistakes or unforeseen
conditions. Eventually, a company without adequate profit would not survive.
Companies must add a profit margin into each project. The amount of profit
added is a factor of the type of project, its size, the amount of competition
anticipated, the desire to get the job, and the extent of the risks. If the company
needs work, is faced with substantial competition, or has a strong desire to
move into a new relationship with a client, the profit charged might be small.
However, the company should not have too many small-margin jobs on the
books at the same time so that it has sufficient coverage if something occurs on
one job. A project with a high risk or one with little competition allows a
company to add a higher profit.
Facilities for adjusting the amount of monies in the cost categories of labor, plant,
materials and own subcontractors exist, together with facilities for entering
overheads as percentages or lump sums and profits as percentages.
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2.8 Reports
Figure 2.11 Bill of quantities listing with, plant, materials and subcontractor
breakdowns.
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CHAPTER 3
TENDERING
3.1 Tendering Adjustments
Based on the reports prepared by the estimators, the staff charged with the
responsibility of submitting the tender will assess the estimate and decide on the
additions to cater for risk, company overheads and profit. The groups of staff
concerned, sometimes referred to as the tender adjudicating panel, will comprise
representatives of senior management and representatives of the estimating
team. It is the responsibility of this panel to satisfy themselves that the estimate is
adequate. This is done by studying the reports prepared by the estimator and
interrogating the estimator on the underlying assumptions and decisions. It does
result on many occasions that the estimate is adjusted, usually in the form of
lump-sum additions or subtractions.
The additions for risk, overheads and profit are frequently referred to as the
'mark-up' and are allowances for:
The manner in which contractors assess these additions varies enormously from
company to company. These additions are incorporated into the tender in a
variety of ways, including lumpsum additions and subtractions and pro rata
adjustments.
The tender figure arrived at above is entered by the estimators into the contract
documents in the manner required by the contract documents, which is either as
a priced bill of quantities or submitted on a form of tender with no bill of
quantities.
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In submission of a tender with a priced bill of quantities the direct cost rates
calculated for each item need to be amended to take account of both the
estimate adjustments and the mark-up. As previously stated, the estimate
adjustments tend to be made as lump-sum additions or subtractions: logically
however, they require the adjustment of the direct cost rates. In apportioning the
mark-up there are a variety of practices such as:
The preliminary section of the bill is frequently used to include site overheads,
estimate adjustments and the balance of the mark-up. In some cases, lump sums
are included in the preliminaries and the remainder of the mark-up additions are
apportioned over the bill items.
In cases where tenders require only the submission of the form of tender, the
contractor need y submit the global sums as required. If the submitted tender is
seriously being considered, then the completed bill of quantities maybe called for
by the professional quantity surveyor. This practice is frequently used in building
contracts.
An employer may publicly advertise (by press) that he is open to receive tenders.
It is usual for the engineer to draft this notice so that it contains a brief but
adequate description of the proposed works and their location, so that contractor
can judge whether they are interested in tendering. It is also usual to state that
no expenses incurred in tendering will be reimbursed and that the employer does
not bind himself to accept the lowest, or any ender. Contractors are normally
required to pay a deposit, before they get a set of tender file.
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and it saves time for both contractors and the engineer and employer. Thus, for
the construction of a bridge, a public advertisement might be issued inviting
contractors, experienced in bridge building to apply to be placed on the list of
selected tenderness. Applications would be asked to provide details of their past
experience, present force, plant, and equipment, and to give the names of
previous employers they have worked for.
However, sometimes the engineer may himself draw up a list of selected tenders
in consultation with the employer, without resorting a public advertisement. But
this may not be fair to certain contractors.
The first criterion is of course, the sum total offer made by each contractor. It is
important to see whether each contractor is, in fact. Some tenders may be
submitted with certain reservations which are contrary or additional to the
conditions give in the tender documents. Some tenders may contain arithmetical
mistakes or mistakes of interpretation of the documents. All these matters are
listed side by side and where necessary, adjustments made to the total sums
offered. After this comparison 3 or 4, offer are selected and examined in detail. If
the tenders are based on bills of quantities, the detailed prices submitted by
different contractors for the same portions of the work are compared. This will
reveal relatively high or low unit prices for certain types of work, so that the
engineer can decide what trouble could be in certain parts of the work. The
engineer will not like a contract making high profit from some part of the work and
high loss from the other part.
With the completion of the close check, and comparison, the engineer may invite
one or two of the lowest tenderness to his office, to discuss certain points of their
offer. Principally he may wish to be provided with further evidence from a
tendered, such as, proposed methods of construction, and his proposed
program. The engineer will not of course reveal to any contractor the prices
offered by others. Meantime, the engineer Amy made private contract with the
referees named by the contractors. Then the decision is made as to which tender
should be recommended for acceptance.
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1. Registration
2. Bonds
3. Contractorship license
4. Permission to take part in biddings
5. Documents show that the company is active
6. Lists of signatures
3.8 Bonds
a) Bid bond
b) Performance bond
Bid bond is a kind of guarantee given by the contractors to the client. The
guarantee includes the condition that if the contractor wins the bidding he will
definitely sign the construction contract. Otherwise, the contractor will lose the
guarantee (bid bond) he offered to the client.
Amount of bid bond is normally about 5% of the tender. At the end of the bidding
if a company doesn’t win, the bid bond is paid back to him. But if a company wins
the bidding and then gives up doing the job, the bid bond is not given back to
him. Those are accepted as Bid Bonds.
1- Money
2- Bank guarantee letter
3- National bends
4- Shares of companies
5- First rate of mortgage
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Performance is a kind of guarantee given by the contractor to the client that, the
contractor will do the job according to the contract signed between the client and
the contractor and the quality of the job is guaranteed by the contractor for a
specific duration of time mentioned in the contract. This duration is one year in
many construction projects.
The amount of performance bond is normally about 10% of estimate cost. But
when a company signs a contract, the bid bond is transferred as performance
bond, which is 5% of tender where it is half of the performance bond. The rest of
the performance bond is cut from the payments. At each payment, 10% of the
payment is cut transferred to performance bond.
Example:
Tender: 10,000,000.- TL
Bid Bond: 10,000,000 * 5% = 500,000.- TL
Performance bond: 10,000,000 * 10% = 1,000,000.- TL
From the rest of the payments no money will be cut as performance bond.
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a- Closed bidding
b- Open bidding
c- Limited bidding
d- Bargaining
There are two envelopes one inside the other one. First envelope (other one)
contains, name, address of company, and other documents of bidding. If there
are any missing among them the second envelope is not opened, and the
company is asked to complete. Otherwise the second envelope is opened and
the signed tender is read. This bidding is used specially for large jobs.
There is only one envelope, and every documents and signed tender are in that
envelope. It is used for small jobs.
If the job requires a certain quality, the tender of all contractor companies are not
accepted and a limitation is required. It may be open or closed bidding.
3.9.4 Bargaining
It is used for,
i) Small, urgent job
ii) Jobs that can be carried out by only one company.
iii) Under forced conditions (such as earthquake, flood war etc).
iv) Jobs not planned but urgent.
v) Bids with no offer or offers above expected value.
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APPENDIX A
Unit Prices announced by Chamber of Civil Engineers and Chamber of Architects
of Cyprus Turkish Union of Chambers of Engineers and Architects.
MİMARLAR ODASI VE İNŞAAT MÜHENDİSLERİ ODASI
YÖNETİM KURULLARINCA BELİRTİLEN
1 TEMMUZ 2010 – 30 EYLÜL 2010 TARİHLERİ ARASINDA
“YAPI BİRİM MALİYETLERİ”
BİRİM
S.No: YAPI TÜRLERİ
MALİYETLERİ
1 Konut ( IV. Sınıf ) 616.-TL./M²
2 Konut ( III. Sınıf ) 1155.-TL./M²
3 Konut ( II. Sınıf ) 930.-TL./M²
4 Yardımcı Binalar ( I. Sınıf ) 595.-TL./M²
5 Apartman Tipi Konut 908.-TL./M²
6 Sendeli Dükkan 908.-TL./M²
7 Sendesiz Dükkan 792.-TL./M²
8 Okul 808.-TL./M²
9 Yurt 994.-TL./M²
10 Ofis Tipi Binalar (Standart) 774.-TL./M²
11 Ofis Tipi Binalar (Özellikli) 974.-TL./M²
12 Yanları Kapalı Garaj 616.-TL./M²
13 Fabrika (Atölye Tipi Binalar) 616.-TL./M²
14 Süthane, Salhane 697.-TL./M²
15 Fırın 932.-TL./M²
16 Otel I 1154.-TL./M²
Otel II 1320.-TL./M²
Otel III 1473.-TL./M²
17 Bungalov 980.-TL./M²
18 Yüzme Havuzu 1074.-TL./M²
Yüzme Havuzu Olimpik 1186.-TL./M²
19 Sinema, Çok Maksatlı Salon 1297.-TL./M²
20 Gazino, Lokanta 1106.-TL./M²
21 Benzin İstasyonu 764.-TL./M²
22 Oto Tamirevi 616.-TL./M²
23 Ağıl 306.-TL./M²
24 Kümes 306.-TL./M²
25 Çatısı saç veya atermit türü duvarları yığma basit yapılar 591.-TL./M²
26 Otopark ( Yanları Açık) 570.-TL./M²
27 Bodrum (Otopark, Depo) 615.-TL./M²
28 Sığınak Amaçlı Bodrum 764.-TL./M²
29 Sığınak (Blok) 646.-TL./M²
30 Parselasyon 215.-TL./M²
31 Telleme 113.-TL./M²
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APPENDIX B
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Dimension Quantity
Ite Num
m Description of work ber Length Width Height Unit + - Total
A Earth work
A1 Excavation footing T1 4 1.00 1.00 1.00 m3 4.000
A2 Sand under footing T1 4 1.00 1.00 0.10 m3 0.400
A3 Compacted soil 1 5.80 5.80 0.25 m3 4x.25x.1x.1 8.410
4x.25x.1x.1
A4 Hard core 1 5.80 5.80 0.15 m3 5 5.046
B Concrete work
Plain Concrete
B1 Footing T1 4 1.00 1.00 0.60 m3 2.400
B2 Slab on grade 1 5.80 5.80 0.10 m3 4x.1x.1x.1 3.364
B3 Concrete pavement 2 6.80 0.30 0.20 m3 0.816
2 6.20 0.30 0.20 m3 0.744
7.324
Reinforced Conrete
B4 Footing T1 4 1.00 1.00 0.30 m3 1.200
B5 Ground beam 2 6.20 0.20 0.50 m3 4x.1x.1x.5 1.240
Ground beam 2 5.80 0.20 0.50 m3 1.160
B6 Column 4 0.30 0.30 2.65 m3 0.954
B7 Slab concrete 1 5.80 5.80 0.15 m3 5.046
4x.1x.1x.2
B8 Beam concrete 2 6.20 0.20 0.40 m3 5 0.992
2 5.80 0.20 0.40 m3 0.928
B9 Parapet bottom 2 6.60 0.20 0.15 m3 0.396
2 6.20 0.20 0.15 m3 0.372
Parapet sides 2 6.60 0.10 0.15 m3 0.198
2 6.40 0.10 0.15 m3 0.192
12.678
C Formwork
C1 Ground beam 4 6.20 0.50 m2 12.400
Ground beam 4 5.80 0.50 m2 4x2x.1x.5 11.600
C2 Column 16 0.30 2.65 m2 12.720
C3 Beam sides 4 6.20 0.25 m2 6.200
Beam sides 4 5.60 0.25 m2 4x2x.1x.5 5.600
Beam bottom 4 5.60 0.20 m2 4.480
C4 Slab 1 5.80 5.80 m2 33.640
C5 Parapet bottom 2 6.60 0.20 m2 2.640
Parapet bottom 4 6.60 0.30 m2 7.920
Parapet sides 4 6.40 0.15 m2 3.840
C6 concrete pavement 4 6.8 0.2 m2 5.440
106.480
E Brickwork
E1 20cm brick
(A-A),(1-1),(2-2) 3 5.60 2.65 m2 2x1.6x1.2 33.000
B-B 1 5.60 2.65 m2 1x1x2.2 12.640
45.640
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External Plastering (2
F2 coats)
(A-A),(1-1),(2,2) 3 6.20 3.20 m2 6x1.6x1.2 48.000
B-B 1 6.20 3.20 m2 1x1x2.2 17.640
parapet bottom 2 6.60 0.20 m2 2.640
parapet bottom 2 6.20 0.20 m2 2.480
parapet sides 4 6.60 0.30 m2 7.920
parapet sides 4 6.40 0.15 m2 3.840
parapet top 2 6.60 0.10 m2 1.320
2 6.40 0.10 1.280
85.120
G Tiles
G1 Floor tiles 1 5.80 5.80 m2 4x0.1x0.1 33.600
G2 Wall skirts 4 5.60 m 4x0.2 1 22.200
G3 Window sill 6 1.60 m 9.600
G4 Stairs (1m) 1 1.00 pcs 1.000
H Painting
H1 Internal painting m2 87.200
H2 External finish spirit m2 85.120
I Aluminum works
I1 Aluminum door (1*2.2) 1 pcs 1.000
I2 Aluminum window 6 1.60 1.20 m2 11.520
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Description Reinforcement Quantity Reinforcement Bar Sizes
of Diameter No: Similar: Length: 8 10 12 14 16 18 20 22 24
Item activity Weight per unit length(kg/m) 0.395 0.617 0.888 1.208 1.578 1.998 2.466 2.984 3.551
Subtotal
D Steel Reinforcement
D1 Footing Reinforcement
T1 Ǿ16 16 4 1.156 73.984
D2 Starting Columns R.
A1,B1,A2,B2 Ǿ16 4 4 1.962 31.392
Ǿ8 5 4 1.128 22.56
D3 Ground beams R.
BK 20/50 Ǿ14 4 4 6.374 101.984
Ǿ8 29 4 1.328 154.048
D6 Slab D101
Straight bars Ǿ10 23 2 6.566 302.04
Bend up bars Ǿ10 23 2 6.848 315.01
Ǿ10 2 4 1.500 12.00
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Item Description of work Unit Quantity Unit prices Sum
A Earth work
A1 Excavation footing T1 m3 4 2.600 10.400
A2 Sand under footing T1 m3 0.4 27.420 10.968
A3 Compacted soil m3 8.41 4.300 36.163
A4 Hard core m3 5.05 42.000 212.100
269.631
B Concrete work
Plain Concrete
B1 Footing T1 m3 2.4 100.000 240.000
B2 Slab on grade m3 3.36 100.000 336.000
B3 Concrete pavement m3 1.56 100.000 156.000
732.000
Reinforced Concrete
B4 Footing T1 m3 1.2 125.000 150.000
B5 Ground beam m3 2.4 125.000 300.000
B6 Column m3 0.954 125.000 119.250
B7 Slab concrete m3 5.046 125.000 630.750
B8 Beam concrete m3 1.92 125.000 240.000
B9 Parapet m3 1.152 125.000 144.000
1584.000
C Formwork
C1 Ground beam m2 24 8.000 192.000
C2 Column m2 12.72 15.380 195.634
C3 Beams m2 23.68 15.380 364.198
C4 Slab m2 33.64 15.380 517.383
C5 Parapet m2 16.86 15.380 259.307
1528.522
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F Plastering
F1 Internal Plastering (3 coats) m2 89.52 12.620 1129.742
F2 External Plastering (2 coats) m2 75.08 10.680 801.854
1931.597
G Tiles
G1 Floor tiles m2 33.640 15.570 523.775
G2 Wall skirts m 24.000 15.570 373.680
G3 Window sill m 9.600 15.570 149.472
G4 Stairs (1m) pcs 2.000 15.570 31.140
1078.067
H Painting
H1 Internal painting m2 89.52 10.500 939.960
H2 External finish spirit m2 75.08 8.520 639.682
1579.642
I Aluminum works
I1 Aluminum door (1*2.2) pcs 1 230.560 230.560
I2 Aluminum window m2 11.52 110.460 1272.499
1503.059
-
J Isolation for slab m2 42.25 130.000 5492.500
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