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This paper reviews the fundamental principles of estimating and costing in civil engineering projects as presented in B.N. Dutta’s standard textbook. It examines the structure of Dutta’s approach, including detailed estimates, abstract estimates, rate analysis, and use of schedule of rates. The paper also discusses the relevance of Dutta’s methods in modern software-based estimation (e.g., BIM, AutoCAD, MS Project) and identifies limitations in the context of current industry standards.
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Understanding how to arrive at a rate (materials + labor + overheads) is crucial for accurate costing. Dutta’s standard textbook
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