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Cost Breakdown Structure (CBS) Unification Initiative



As part of APMS implementation, ESD through the Engineering Business Support Section (EBS) has undertaken an initiative to standardize the order of contract bills of quantities through the best practice in cost breakdown structure. 

The proposed order of Cost Breakdown Structure (CBS) is based on CESMM3 (Civil Engineering Standard Method of Measurement) and is identified as a valuable tool for organizing and structuring project cost data for Ashghal, especially in infrastructure capital projects. This initiative is expected to achieve the following key objectives:

  • Uniformity and consistency of BOQs and CBS across different projects.
  • Enhanced accuracy in Cost Estimation.
  • Effective Budget Planning.
  • Improved Contract Change Management.
  • Seamless Integration with Ashghal enterprise systems for Contract Management.
  • Enablement of assets management capitalization.

In coordination with various stakeholders, the PMIS Team studied historical data from various contracts and organized the bill of quantities by trade as per the CESMM3. To meet Ashghal ’s requirement, the cost break structure was further enhanced by adopting a standard level of detail consisting of four to eight levels. 

About 280,000 items have been coded and loaded in the Ashghal Portfolio Management Systems (APMS) and prepared for rollout. The initiative has been extended to cover standardization and unification of the cost breakdown structure for building projects, following best practices of NRM, in addition to operations and maintenance works of asset management.