For the construction of all engineering works, it is essential to know before hand the probable cost of construction for the complete work, which consists of the cost of materials, cost of transportation, cost of labour, cost of scaffolding, cost of tools and plants, establishment and supervision charges, cost of water, taxes and reasonable profit of the contractor, etc. If the above calculated probable cost is greater than the money available, attempts are made to lessen the cost by reducing the work or by changing the specifications.So in preparing an estimate, the quantities of different items of work are calculated by simple methods of mensuration and from these quantities the cost is calculated. The calculations mainly consist of (length x breadth × height), or (length × breath) or (height/thickness). Therefore an estimator has to go into details of each items big or small by picturing (imaginating some items) the object (building, structure, etc.) in his mind from the study of drawings and specifications.Accuracy in estimate is essential, otherwise if the expenditure excecds the estimate, it is difficult to arrange for additional money. The rate of each item should be reasonable an preferably the present market rates.