Chapter 1 Fundamentals of Estimating & Costing (12mks)

1.1 Estimating & costing

Q. Define estimating and costing? State any four purposes. (G-W-19-4)
Estimating –The process of working out the probable cost of a work is called estimating. OR
The process of calculating the quantities and costs of the various items in connection with work
required for satisfactory completion of work is called estimating.
Costing –The process of calculating actual cost of work before its execution is called costing.
Purposes –
1) To know the approximate cost of work.
2) To ascertain the quantities of materials required for timely procurement.
3) To calculate the no. of different categories of workers needed for work.
4) To assess the requirements of tools, plants and equipment required.
5) To fix up completion period from the volume of work involved.
6) To draw up construction schedule and programme.
7) To arrange funds required according to programme.
8) To justify investment from benefit cost ratio.
9) To get administrative approval and technical sanction.
10) To invite tenders and prepare bills.
Q. Define i) Administrative approval ii) Technical Sanction (W-19 & S-22-2mks)
Administrative approval:- It is the permission given by the highest authority of the
administrative department for the execution of proposed project on the basis of approximate
estimate of the project. OR
For any work, it is necessary to take formal acceptance with respect to cost and work from
highest authority of the administrative department is called as administrative approval.

Technical Sanction:- It is the sanction given by the highest authority of the executive
department to the detailed estimate of the proposed project prepared by executive division. OR
Technical sanction means the sanction of the detailed estimate, design, rates and cost of work.

Budget Provision: After the need of the project and its appraisal, a project report is prepared in
which raw materials, organizational setup and total cost required for execution of project are
mentioned. Then according to 5-year plan in the budget provision for such type of projects,
finance is sanctioned after the administrative approval of the project.

1.2 Types of estimate

1. Approximate or rough or preliminary
2. Detailed Estimate
1. Revised estimate
2. Supplementary estimate
3. Revised estimate & Supplementary estimate
4. Annual Maintenance & Repair Estimate

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 3. Quantity estimate or quantity survey
4. Complete estimate

1. Approximate or rough or preliminary estimate

This is an approximate estimate to find out an approximate cost in a short time and thus enables the
authority concerned to consider the financial aspect of the scheme, then accordingly sanction to the
same. Such an estimate is framed after knowing the rate of similar works and from practical
knowledge in various ways for various types of works. Methods of approximate estimate:
1. Plinth area or square metre method
2. Cubic rate or cubic metre method
3. Service unit or unit rate method
4. Bay method
5. Approximate quantities with bill method
6. Cost comparison method
7. Cost from materials and labour

Q. State any four purposes of preparing approximate estimate (W-19-2)

1. To give the rough idea of probable expenditure in short time without calculating the
actual quantities, from the cost of similar structure having similar specification, construction
& locality.
2. In case of Government & public bodies, for sanctioning of the expenditure required for
the project in the form of Administrative approval.
3. In case of commercial projects to study the cost-benefit ratio. If it is justified the project is
carried out.
4. For BOT/PPP Systems approximate estimates plays important role for decision making &
for preparation of Feasibility Report of Project
5. For framing Tax Schedule & Insurance requirement.
6. For buying & sailing and Rent Fixation.

1.3 Detailed Estimate

1. This includes the detailed particulars for the quantities, rates and costs of all the items involved for
satisfactory completion of a project.
2. Quantities of all items of work are calculated from their respective dimensions on the drawings on a
measurement sheet.
3. Multiplying these quantities by their respective rates in a separate sheet, the cost of all items of work
are worked out individually and then summarized, i.e., abstracted (which is the detailed actual
estimated cost of work).
4. All other expenses required for satisfactory completion of the project are added to the above cost to
frame the total of a detailed estimate.
5. This is the best and most accurate estimate that can be prepared detailed estimate is accompanied by
(a) Report, (b) Specifications, (e) Detailed drawings showing plans, different sections, Key or Index
plan, etc., (d) Design data and calculations, (e) Basis of rates adopted in the estimate.

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 6. Such a detailed estimate is prepared for technical sanction, administrative approval and also for the
execution of a contract with the contractor.
1.4 Types & uses of estimates
Q. State four types of detailed estimate. Mention the use of each (W-22-4MKS)

1) Revised estimate –Any changes in fresh detailed estimate

2) Supplementary estimate –Use for additional work
3) Revised & supplementary estimate – any changes and for additional work
4) Repair & Maintenance estimate –To maintain structure in proper order and safe condition.
5) Renovation Estimate- To renovate damaged structure in case of natural calamities.

1) Revised estimate
1) A revised estimate is a detailed estimate for the revised quantities and rates of items of works
originally provided in the estimate without material deviations of a structural nature from the design
originally approved for a project.
2) It is accompanied with a comparative statement abstract form showing the probable variations for
quantity, rate and amount for each item of work of the project as compared with the original estimate
side by side stating the reasons of variations.
3) A revised estimate is prepared and submitted for fresh technical sanction. It is required to be
prepared for the following reasons-
1. When a sanctioned estimate is likely to exceed by more than 5% either from the rates being
found insufficient or from any cause whatsoever except important structural alterations
2. When the expenditure of work exceeds or is likely to exceed by more than 10% of the
administrative approval (for work more than Rs 5 lakhs)
3. When there are material deviations from the original proposal but not due to material deviation
of a structural nature.
4. When it is found that the sanctioned estimate is more than the actual requirement

2) Supplementary estimate

1. While a work is in progress, some changes or additional works due to material deviation of a
structural nature from the design originally approved may be thought necessary for the development
of a project. An estimate is then prepared to include all such works. This is known as a
supplementary estimate.
2. The method of preparation of a supplementary estimate is the same as that of a detailed estimate and
it should be accompanied by a full report of the circumstances which render its necessity.
3. The abstract must show the amount of the original estimate and the total of the sanction required
including the supplementary amount

3) Revised Estimate and Supplementary Estimates

In cases, where a substantial section of a project costing not less than 5% of the total sanctioned cost
of the project is abandoned or where material deviations from the original proposals are expected to
result in substantial savings, the estimate is revised by the department and intimated to the Engineer-
In-Charge for execution of the work. But, in cases where the saving is due to a material deviation of
a structural nature from the design originally approved supplementary estimate is prepared for a
revised technical sanction.
4) Annual Maintenance or Repair Estimate (A.M. or A.R. Estimate)

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 1) After completion of a work it is necessary to maintain the same for its proper function and
for the same, an estimate is prepared for the items which require renewal, replacement,
repairs etc. in the form of a detailed estimate.
2) For buildings, such items of work like white washing, colour washing and painting of doors
and windows etc., quantities are based on the previous measurements recorded in the
Measurement books as "Standard Measurement books."
3) For petty works such as replacement of glass panes, repairs of floors, patch repairs to
cement plaster to walls and changing of roof tiles or similar nature of works whose repairs
cannot be estimated in the beginning, only lump sum provision is made for different items in
the estimate. An idea of the amount to be provided is taken from the actual figures of
expenditure incurred during the last year. The total estimated cost of maintenance of a
structure is generally kept within the prescribed limits on percentage basis of the cost of the
construction of the structure and its importance.
5) Renovation Estimate- To renovate damaged structure in case of natural calamities.

Q. Explain in brief revised estimate and supplementary estimate. (G-S-19-4)

1) Revised estimate: Revised estimate is a detailed estimate and is required to be prepared under
any one of the following circumstances.

1. When the original sanctioned estimate is likely to exceed by more than 5%

2. When the expenditure on a work exceeds or likely to exceeds the amount of administrative
sanctioned by more than 10%.
3. If there is change of rate or quantity of materials.
4. Major additions or alterations are introduced in original work.

2) Supplementary estimate.

It is detailed estimate of additional work and is prepared when additional works or changes are
required to supplement the original works, during the execution of work. Then a fresh detailed
estimate of additional works is prepared in addition to the original works. The abstract should
show the amount of the original estimate and the total amount including the Supplementary
amount, for which sanctioned is required.

2. Quantity estimate or quantity survey

This is a complete estimate or list of quantities for all items of work required to complete the
concerned project. The quantity of each individual item of work is worked out from respective
dimensions on the drawing of the structure. To find the cost of an item its quantity is multiplied by
the rate per unit for that item. The purpose of the Bill of quantities is to provide a complete list of
quantities necessary for the completion of any engineering project and when priced gives the
estimated cost of the project

3. Complete estimate
This is a complete estimate or list of quantities for all items of work required to complete the
concerned project. The quantity of each individual item of work is worked out from respective
dimensions on the drawing of the structure To find the cost of an item its quantity is multiplied by
the rate per unit for that item. The purpose of the Bill of quantities is to provide a complete list of

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 quantities necessary for the completion of any engineering project and when priced gives the
estimated cost of the project
1.5 Roles & responsibility of estimator
Estimator is a person who prepares the estimate of any civil engineering project which includes all
items of work. An estimator is expected to be responsible for the following points:
1. To prepare list of items as per the drawings.
2. To prepare centre line plan of the structure.
3. To calculate quantities of items of work.
4. To express all quantities in correct units of measurement.
5. To prepare estimate as per drawing and specifications.
6. To study rate analysis of Items of work.
7. To prepare measurement sheet and abstract sheet.
8. To make provision of contingencies and work charged establishment in estimate.
9. To make provision of funds for lifts (if any), air conditioning plant (if any), electrification, plumbing
in the total estimate.
10. To prepare checklist of items with their specifications

1.6 Checklist for load bearing & framed structure

 Checklist of Items of Work in load bearing Structure

1. Site clearance: It is measured in lumpsum quantities. Measurements of plot are taken just for observation
and quotations are taken from the contractor for removing garbage if any, water ditches shall be filled and
plot must be levelled. Machinery required for this activity are J.C.B. buldozer and roller.

2. Earthwork in excavation in foundation: It is measured in cubic metre. The quantity of this Item is
calculated by observing length, breadth and depth from the drawing. Length of this item is calculated by
centre line method or long wall and short wall method. This item must include suporting soll of sides of
trenches, removing water etc. and complete.

3. P.C.C. bed in foundation: This item is measured in cubic metre. The quantity of this item is calculated
by multiplying length, breadth and thickness of P.C.C. This includes mixing, laying, compaction, curing and
finishing also.

4. U.C.R. masonry in foundation in C.M. (1:6): This item is measured in cubic metre. The quantity of this
item is calculated by multiplying length, breadth, and height of U.C.R. work. If stepped footing is provided,
then quantity of each step is calculated separately and then added together.

5. D.P.C. in C.C. (1:3): This Item is measured in square metre. The quantity of this item is calculated by
multiplying length and breadth of 9.P.C. provided below the brick masonry and at plinth level. The width of
door opening is deducted on the length of D.P.C.

6. Brick masonry in C.M. (1:6): This item is measured in cubic metre. The quantity of this item is
calculated by multiplying length, breadth or thickness and height of masonry. Deduction for openings of
door, window, grills and ventilator shall be done as per IS-1200 rules. Deduction for lintel above doors and
windows shall be done by multiplying length of lintel, width of lintel and height of lintel.

Length of lintel = Width of opening of door or window+ Bearing of lintel

= Width+0.15-2

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 = [Width+0.3] metre

width of lintel= Thickness of masonry

Depth of lintel = As given in drawing or assume 0.1m

7. Plinth filling: This item is measured in cubic metre. The quantity of this item is calculated by multiplying
length, width and height as shown in drawing. The quantity of plinth fingis calculated for every room
separately.

Length for plinth filling for a room = Length of room+0.5 Width of masonry at plinth x2

Width of plinth filling for a room = width of room + 0.5 Width of masonry at plinth x 2

Height of plinth filling = Height of murum filling + Height of rubble filling +Height of P.C.C. as shown in
drawing.

8. Flooring: This item is measured in square metre. The quantity of this item is calculated by multiplying
length and width of the rooms of building. The different types of flooring is taken as different items for
different rooms. Same type of flooring if provided in many rooms, then they shall be grouped under one
Item. Addition of flooring material for openings shall be done in total quantity.

9. Internal Plaster: This item is measured in square metre. The quantity of plastering (internal) is calculated
by multiplying length of wall and height of walls. Deductions of openings of door, window and grills shall
be done as per the rules of IS-1200.

Area of all walls of a room = Perimeter of room x Height

10. External Plaster: This item is measured in square metre. The quantity of external plaster of a building is
calculated by formula:

Quantity of external plaster = Perimeter of exterior of building x Height Door, windows and other openings
on external wall of building are deducted from the quantity of external plaster.

11. Internal Painting: Quantity is calculated same as Internal plaster.

12. External Painting: Quantity is calculated same as external plaster.

 Checklist of Items of Work in Framed Structure

1. Site clearance: It is measured in lumpsum quantity. It is done on the basis of size of plot.

2. Excavation in foundation: This quantity is measured in cubic metre. This quantity is calculated by
observing the size of footing from drawing.

Quantity of earthwork for foundation = Width x Length x Depth

3. P.C.C. bed in foundation: This quantity is measured in cubic metre. This quantity is calculated by
observing length, width and depth of footing from drawing.

4. R.C.C. in footing: This quantity is calculated in cubic metre. This quantity is calculated by determining
volume of concrete by prismoidal formula. Quantity of concrete can be calculated by finding volume of

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footing. Quantity of steel is calculated by % method or by knowing length and number of bars as shown in
drawing. Once length and number of bars are known then width of steel in kg can be determined by formula:

Weight of steel in kg = Total length x Area of cross-section x Density of steel

5.Plinth beam: This Item is measured in cubic metre. The quantity of concrete for plinth is calculated by
determining volume. Volume of beam is calculated by multiplying length, breadth and depth of beam. If
there are many beams having same cross-sections, they shall be placed in the same group under item of
R.C.C. beam. The quantity of steel is calculated either on % basis or according to drawing.

6. Column: This item is measured in cubic metre. The quantity of concrete for a column is calculated by
taking out volume of column.

Volume of column = Area of cross-section Height

Quantity of steel is calculated as per % basis or by observing detailed drawing.

While writing the height of column depth of beam must be deducted.

7. Floor beams: The quantity of this item is measured is cubic metre. The quantity of concrete is determined
by knowing volume of one beam and then multiplying with number of beams having same cross-section and
length. The quantity of steel is taken as a % of concrete or by detailed drawing.

8. Slab: The quantity of this item is measured in cubic metre. The quantity of concrete is determined by
knowing volume of slab (L x B x H). The quantity of steel is calculated as a % of concrete or by knowing
detailed drawing.

9. Stair case: The quantity of stair case components is calculated in cubic metre. Quantity of concrete for
waist slab is calculated by knowing its volume. Quantity of concrete for landing slab is calculated by taking
out volume of slab (LxBxH). Quantity of steel is taken as a % of concrete or by knowing details of
reinforcement from drawing.

10. Plinth filling: This Item is measured in cubic metre. The quantity of filling of rubble, soil, murum and
P.C.C. is determined by knowing volume (LxBxH).

11. B. B. masonry for superstructure: This item is measured in cubic metre. The quantity of this item is
calculated by multiplying length, breadth or thickness and height of masonry. Deduction for openings of
door, window, grills and ventilator shall be done as per IS-1200 rules. Deduction for lintel above doors and
windows shall be done by multiplying length of lintel, width of lintel and height of lintel.

12. Flooring: This item is measured in square metre. The quantity of this item is calculated by multiplying
length and width of the rooms of building. The different types of flooring are taken as different items for
different rooms. Same type of flooring if provided in many rooms, then they shall be grouped under one
item. Addition of flooring material for openings shall be done in total quantity.

13. Internal plaster: This item is measured in square metre. The quantity of plastering (internal) is
calculated by multiplying length of wall and height of walls. Deductions of openings of door, window and
grills shall be done as per the rules of IS-1200.

Area of all walls of a room = Perimeter of room x Height

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14. External plaster: This item is measured in square metre. The quantity of external plaster of a building is
calculated by formula: Quantity of external plaster = Perimeter of exterior of building x Height Deduction of
door, windows and other openings on external wall of building are deducted from the quantity of external
plaster.

15. Internal painting: Quantity is calculated same as internal plaster.

16. External painting: Quantity is calculated same as external plaster.

Q. Prepare checklist of items of work in framed structure. (W-22-4)

1. Site Clearing
2. Excavation in foundation
3. Soiling
4. P.C.C. bed in foundation (1:4:8, 1:5:10)
5. R.C.C. in footing
6. Plinth beam
7. Column
8. Floor beams
9. Slab
10. Stair case
11. Plinth filling
12. B.B.M. for superstructure
13. Flooring
14. Internal plaster
15. External plaster
16. Internal painting
17. External painting (Note- For any 8 items of work give full marks)

1.7 Modes of measurement

Q. State the desired accuracy in taking measurements of items of works as per IS : 1200
(W-19-4)
To achieve the desired accuracy in measurements, following points must be observed.
A) Dimensions shall be measured to the nearest 0.01m except
a) Thickness of slab measured nearest to 0.005m
b) Wood work is to be measured nearest to 0.002m
c) Reinforcement , to the nearest 0.005m
d) Thickness of roadwork less than 200mm is measured nearest to 0.005m.
B) The tolerances in measurements are
a) For volumes - 0.01 cu.m
b) For areas -0.01 sq.m
c) For lengths -0.01 rmt
d) For weights -0.001 ton or 1kg. Fraction less than one half is neglected. Fraction equal to one
half or more than one half is considered

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Q. State mode of measurement for following items of work as per I.S. 1200 (W-19-2)

i. Inspection chamber -Numbers (Nos.)

ii. Ironwork in truss - Kg or Quintal or Tone
iii. Timbering of trenches -Square meter / m2
iv. PCC in foundation - Cubic meter / m3
Q. Mention the unit of measurement as per IS 1200 for following. (W-22-2)

i) Partition wall 100mm thick – m2

ii) Wood work for door frame – m3
iii) Kitchen sink – Nos.
iv) Iron Railing (height and type specified) –RMT
Q. State modes of measurement. (G-S-19-4)

1) Formwork-sq. m
2) U.C.R.masonry -cu.m.
3) Brick wall (10 cm thick): sq. m

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4) Railing –RMT

1.8 Rules for deduction

Q. State the rules for deduction of plaster works as per IS 1200. (W-19-4)

i. No deduction is made for ends of beams, posts, rafters, purlins etc.

ii. No deduction is made for opening up to 0.5 sq. m. and no addition is made for jambs, soffits,
and sills of these openings.
iii. For opening more than o.5 sq. m. and up to 3 sq. m. deduction is made for one face only. No
addition for jambs, soffits, and sills of these openings.
iv. For opening above 3 sq. m. deduction is made for both faces of openings and the jambs,
soffits, and sills shall be added.

Q. State the rules for deduction in masonry work as per IS 1200 (W-22-4)

No deduction for
1. Opening up to 0.1 sq.m
2. Ends of beams, posts, rafters, purling etc. up to 0.05 sq.m in section
3. Bed plates, wall plates, bearing of chajjas where thickness does not exceed 10 cm
4. Bearing of floor & roof slabs are not deducted from masonry in super structure.

Q. State the rules of deduction for plastering as per IS1200

Plastering usually 12mm thick is calculated in sq.m. Deduction in plastering are made in the following
manner

1. No deduction is made for ends of beams, posts, rafters etc.

2. No deduction is made for opening up to 0.5 sq.m. And no addition is made for jambs, soffits
and sill of these opening.
3. For opening more than 0.5 sq.m. and up to 3 sq.m. Deduction is made for one face only. No
addition for jambs, soffits and sills.
4. For opening above 3 sq.m. Deduction is made for both faces of openings, and the jambs,
soffits and sill shall be added.

Q. State the rules for deduction of opening as per IS1200 for brickwork. (G-S-19-4)

Masonry work in superstructure - No deduction is made for the following

i) Openings up to 0.1 sq.m

ii) End of beams, posts, rafters, purlin etc. up to 0.05 sq.m in section
iii) Bed plates, wall plates, bearing of chajjas where thickness does not exceed l0 cm.
iv) Bearing of floor and roof slab are not deducted from masonry in superstructure.

1.9 Description/ specification of item of work

Q. Explain in brief D.S.R (G-W-19-4)

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 1. A list of rates of various items is prepared to facilitate preparation of estimate by government
bodies like Public Works Department.

2. As the rates vary from place to place, Maharashtra Government publishes list of rates as per
districts. These rates are in the form of printed booklet and called as District Schedule of Rates
(DSR).
3. This booklet is revised every year because of changes in cost of labor, material every year.
4. It includes Completed rates, per unit cost of item of work and Labor rates.
5. Labor rates include charges to be paid to head mason, mazdoor, coolie etc. depending on the
category of labor.
6. It also includes initial lead and lift and separate charges are applicable for more lead and lift.
Similarly the rates are applicable to ground floor only and they are increased for each upper floor.

Q. Describe D.S.R. state its use. (G-W-19-4)

A booklet containing rates of various engineering items for the preparation of detailed estimates
such as buildings, roads, bridges, canal etc,called as schedule of rates.

1. It also gives the rate of materials, daily wages of labour, carriage expenditure.
2. It is also given with table for quantities of various material required in construction.
3. Schedule of rates vary with region
4. Schedule of rates increases every year by certain percentage of previous year rates.
5. Schedule rates periodically revised
1.10 Standard formats for measurement, abstract & face sheet
Q. Prepare a format for face sheet (W-22-2)

Q. Draw the standard format of face sheet and abstract sheet (G-W-19-4)

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