Bill of quantities (BoQ): what it is and how to make one

The bill of quantities (BoQ) is the heart of every construction quote. It shows what work will be done, in what quantities and at what price – it’s how the client understands what they’re paying for, and how you check that you’re working at a profit. Here’s what a BoQ is and how to make one properly, step by step.

What is a bill of quantities

A bill of quantities is a table that describes each individual construction or installation task with its quantity, unit of measure and unit price. Multiplied and added up, these rows give the total value of the project. In practice, the BoQ is the bridge between the technical design and the money – it turns drawings and specifications into a concrete quote.

What a bill of quantities consists of

• Line item (type of work) – for example “aerated concrete masonry”, “screed”, “skim coat”.
• Unit of measure – m², m³, linear metre, piece, tonne.
• Quantity – how much of the work will be carried out.
• Unit price – the price per unit (labour and materials).
• Amount – quantity multiplied by the unit price.
• Total – the sum of all line items, usually shown excluding and including VAT.

How to make a bill of quantities step by step

• Break the project down into stages and types of work – shell and core, services, finishing works.
• Take off the quantities from the design – measure areas, volumes and lengths from the drawings.
• Set the unit prices based on analysis of labour, materials and machinery.
• Fill in the line items in the table and calculate the amount for each row.
• Add it all up and include VAT, contingencies and markup where applicable.
• Check for missing line items – they are the most common reason for working at a loss.

Common mistakes when preparing a BoQ

• Missing line items – small but numerous tasks that “eat” your profit.
• Wrong quantities due to inaccurate measurements from the design.
• Outdated unit prices that don’t reflect real material costs.
• No contingency – every project brings surprises.

BoQ template: what to include

A good BoQ template has columns for item number, description of work, unit of measure, quantity, unit price and amount, plus rows for section subtotals and the total excluding and including VAT. Ready-made templates save time and reduce the risk of omissions because the structure and formulas are already in place.

How Smartoffer helps with bills of quantities

In Smartoffer you build bills of quantities from ready-made line items and templates, instead of building spreadsheets from scratch. You enter the quantities, and the system calculates the amounts, VAT and totals automatically. The finished BoQ becomes a quote, and the accepted quote becomes a project, progress certificates and invoices – with no retyping. AI can read plans and suggest line items, so a BoQ takes minutes, not hours.

Conclusion

A bill of quantities is not just a formality – it’s the tool that protects your profit and earns the client’s trust. Make it structured, double-check the quantities and don’t miss line items. And when the process is connected to your quotes and invoices in one place, preparing a BoQ stops being a burden.