What is a bill of quantities (BOQ)? A practical guide for Bangladesh

A bill of quantities (BOQ) lists every item of work in a project with its unit and quantity, so that it can be priced. Once each item has a rate, the BOQ becomes the cost estimate, the tender document and later the basis of every running bill.

What a BOQ contains

Each line has:

• Item number — often the PWD Schedule of Rates number (for example 07.5.1);
• Description — what is to be done, to which specification;
• Unit — cum, sqm, rm, kg, nos …;
• Quantity — measured from the drawings;
• Rate — taka per unit;
• Amount — quantity × rate.

Items are grouped under section headings such as Earth work, Concrete works, Reinforced cement concrete, Brick work, Plaster, Flooring, Painting and Sanitary & plumbing, with a sub-total for each.

BOQ, estimate and rate analysis

• The measurement sheet is the working that produces each quantity (Nos × L × B × H).
• The rate analysis explains each rate: materials, labour, equipment, overhead, profit and VAT for one unit.
• The BOQ is the priced list; its total is the estimate.
• An abstract summarises the BOQ by section.

Who prepares it

On public works the client's engineer (PWD, LGED, a consultant) prepares the BOQ and an official estimate on the Schedule of Rates. Contractors price the same BOQ for their tender. On private projects the consultant or the contractor's estimator prepares it, often on market rates.

Measuring well

1. Follow the drawing sequence: substructure, superstructure, finishes, services.
2. Measure net, then deduct openings (doors, windows, lintels) where the method of measurement requires it.
3. Keep every dimension traceable to a grid line or drawing reference.
4. Use consistent units — and convert carefully between feet and metres.

Common mistakes

• Missing items between trades (DPC, curing, scaffolding, site facilities).
• Double counting where two items share a surface.
• Using a rate for the wrong zone or an older SoR edition.
• Forgetting rebar lapping and wastage.
• Mixing tender mark-ups into an official estimate.

Doing it with EstiMatrix

EstiMatrix links the measurement sheet, BOQ, rate analysis, requisition and floor budget, so a change in one place updates everything. Create a BOQ online — it is free.