Construction Estimating is a complex and cumbersome process that requires the loading of resources’ costs to BoQ Code lines.
This is part of defining the Cost Baseline, your Budget.
Personally, I believe that loading your resources’ costs to BoQ Code Lines is the best and most realistic way to setup your Cost Baseline. Some will argue –including the PMBOK– that resources’ costs should be loaded to the WBS (Work Breakdown Structure Activities) activities. For Construction Projects, I feel that this is absolutely wrong!