The most common question when building a house or building is "what's the budget?" Some contractors answer with a price per square meter; others ask for the drawings to take off a BOQ before quoting. How do these two figures differ, and which should you trust? This article explains what a BOQ is, the steps of quantity take-off and cost estimation, and why the design must be completed before you can know the real price.

What is a BOQ (Bill of Quantities)?

A BOQ, or bill of quantities, is a document that breaks down the construction work of an entire project into individual items, stating the quantity, unit, material cost and labor cost of each item, up to the total price. It is produced by a "take-off" — reading the construction drawings and measuring the actual quantities section by section, from piling and foundations and RC structural work to architectural work and electrical/plumbing systems.

In practice, a BOQ is used at 3 key stages: to set the budget and make decisions before construction, to compare each contractor's quotation line by line, and as the basis for progress payments during construction — so a single document controls the money throughout the project. For an overview of the design work that a BOQ starts from, read Guide to RC structural and civil engineering design.

How does a BOQ differ from a price per square meter?

A per-square-meter price is a rough estimate — floor area multiplied by an average rate — while a BOQ is an item-by-item take-off from the actual drawings. The first is fast but can be far off; the second is detailed and can be used to bind the price with a contractor. The differences are summarized in the table.

← Scroll to see the full table →

Comparison of BOQ estimating and per-square-meter pricing
TopicPrice per m²BOQ (take-off)
MethodFloor area × average price per m²Take off quantities from the drawings item by item, then apply material + labor unit rates
ResolutionA single lump figure, no detailEvery item and work section, with quantities and units
AccuracyCan be far off, as it does not reflect material specs and actual detailsAs accurate as the drawings are complete; usable to agree the actual price
Documents requiredNo drawings needed — floor area alone is enoughFull set of construction drawings + specifications
UsePreliminary budget, feasibility studyTendering, comparing contractor prices, contracts, progress payments
Best suited toBefore drawings exist / early project conceptAfter design is complete, before selecting a contractor

The two methods do not replace each other — they are used at different stages. At the project concept stage, a per-square-meter price sets a rough budget; once the drawings are complete, a BOQ is taken off to get the real figure. Problems arise when a per-square-meter price goes straight into a contract: during construction the specs do not match what each party had in mind, and variation orders follow endlessly.

What are the steps of a BOQ take-off?

Preparing a BOQ has 4 main steps: read the drawings, take off quantities, apply material and labor rates, then compile the document. Each step in detail:

  1. Read the drawings and specifications: review the architectural, structural and MEP drawings in full, check the specified materials, and check whether each drawing set is consistent. Any conflicts between drawings must be clarified with the designer before the take-off.
  2. Quantity take-off: measure quantities from the drawings section by section — e.g. cubic meters of concrete, kilograms of reinforcing steel, square meters of masonry wall — organized by work section so they can be traced back.
  3. Apply material and labor rates: multiply quantities by unit rates, referencing market material prices or the standard price lists published by the relevant agencies, with separate columns for material and labor costs.
  4. Compile the BOQ: sum all sections into a total price, add overheads, profit and taxes according to the agreed price structure, giving a document ready for tendering or contracting.
The 4 steps of quantity take-off and cost estimation up to the BOQ document, and the structure of one row in a BOQ sheet The top row shows the four BOQ steps from left to right. Step one: read the architectural, structural and MEP drawings together with the specifications, check that each drawing set is consistent, and ask the designer about any conflicts before the take-off. Step two: take off quantities from the drawings section by section, e.g. concrete in cubic meters, reinforcing steel in kilograms, walls in square meters. Step three: apply material and labor unit rates in separate columns, referencing market prices or standard price lists. Step four: combine all sections into the BOQ document, adding overheads, profit and taxes as agreed. The center shows an example BOQ row with hypothetical figures: structural concrete with a compressive strength of 240 ksc, quantity 85 cubic meters, material THB 2,200 per unit, labor THB 500 per unit, total THB 229,500. The quantity and unit come from step two and the unit rates from step three — unlike a per-square-meter price, which gives a single lump figure for a rough budget before drawings exist. The bottom strip shows the three uses of a BOQ: setting the budget before construction, comparing contractor quotations line by line, and serving as the basis for progress payments. BOQ take-off: from drawings to total price Not to scale 1 Read all drawings Drawings + specs Check sets match Conflict → ask designer 2 Take off qty Quantity Take-off Measure by section 3 Apply unit rates Material / labor Market · std. prices 4 Compile BOQ Sum all sections + overhead, profit, tax MEP Struct. Arch. Concrete m³ Rebar kg Wall m² Mat. ฿ Labor ฿ + Qty × unit rate BOQ Total ฿ One BOQ row (Hypothetical figures, format only) Item Structural concrete 240 ksc Qty 85 Unit m³ Mat./unit 2,200 Labor/unit 500 Total (THB) 229,500 2 From step 2 3 From step 3 85 × (2,200 + 500) Every line traceable to drawings 1 Budget pre-build Real cost from design 2 Compare quotes line by line 3 Progress pay Controls project cash
Quantity take-off and cost estimation up to the BOQ document always start from complete construction drawings (conceptual illustration)

What does a BOQ table (BOQ sheet) look like?

One row of a BOQ sheet contains the work item, quantity, unit, material unit rate, labor unit rate and the total price of that item, grouped into work sections such as piling, structural, architectural and MEP work. The example below is the structural section of a hypothetical 2-storey house, to show what the actual document looks like.

← Scroll to see the full table →

Example BOQ sheet, structural section (all figures hypothetical, to show the document format only)
No.ItemQtyUnitMat./unitLabor/unitTotal (THB)
1Prestressed concrete pile I-22, 21 m long (incl. driving)30pcs6,0001,500225,000
2Structural concrete, compressive strength 240 ksc85m³2,200500229,500
3Reinforcing steel SD409,500kg244266,000
4Formwork + shoring560m²180120168,000
5Sand fill for leveling, compacted45m³3508019,350
Structural section total907,850

⚠️ Every figure in the table is hypothetical. Actual material and labor prices depend on specs, location, timing and each contractor — do not use them as market price references. The point to note is the document structure: every item can be traced back to the drawings, and material and labor costs are separated, so contractor quotations can be compared line by line to see whether one is expensive on materials or on labor.

Why must the structure be designed before a BOQ can be prepared?

Because a BOQ is a direct take-off from the drawings — no drawings means nothing to take off. The quantities of concrete and reinforcing steel and the foundation sizes all come from the engineer's design. Until the structure is designed, any figure is just a guess.

The correct sequence therefore starts with a soil investigation so the engineer has data to design the foundations, followed by architectural and structural design with a structural calculation report. Only when the full drawing set is complete can a BOQ be taken off with figures that match reality. Soil data directly affects cost — for example, deep soft soil layers require longer piles, and the foundation quantities in the BOQ change accordingly. See our soil investigation and testing and civil engineering design services.

The complete drawings are also the same set used to apply for a building permit from the relevant authority — see the building permit process. Investing in completing the design first gives you both the permit and a controllable budget in one go.

Who should prepare the BOQ?

A BOQ is generally prepared by a quantity surveyor (QS) / estimator, engineer or architect on the design side, while each contractor takes off its own quantities to submit a competitive bid. An owner with their own reference BOQ can compare quotations fairly and see immediately which items from which contractor are abnormally cheap or expensive.

For residential projects, homeowners do not need to do the take-off themselves, but they should ask every bidding contractor for a BOQ and have the designer or a consultant check that the items are complete and the quantities reasonable. For the design-side costs that a BOQ starts from, read How RC structural design fees are priced.

⚠️ This article provides general information

This article explains cost-estimating principles for general understanding only. Material prices, labor costs and conditions differ from project to project. Preparing or certifying a BOQ and designing each building must be carried out by the licensed professionals directly responsible for that project.