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A STUDY ON THE ACCURACY OF A BILL OF QUANTITIES
(Status of Research: Research Proposal)
Atikah Binti Razali,a* and Tan Chin Keng,b
1,2 International Islamic University Malaysia/Department of Quantity Surveying, Kuala Lumpur, Malaysia. aEmail:
atikahrazali@gmail.com, bEmail: tckeng@iium.edu.my
Abstract This paper is presented the flow of an
ongoing PhDs research entitle A Study on the Accuracy
of a Bill of Quantities, which are at the proposal stage.
The accurateness of the information in the bill of
quantities has been criticised since many years ago.
Based on the literatures, there are numerous errors in the
bill of quantities mentioned by previous researchers
particularly in the quantities, descriptions, and unit rates.
The accurateness of the information in the bill is a
concern because a bill of quantities is a comprehensive
document inclusive of the important information of a
construction project. Besides that, a substantial error
particularly on the descriptions, quantities and unit rates
might lead the construction project to a variety of risks
such as cost escalation, variations, claims for additional
cost, discrepancies and disputations. Therefore, this
problem sparks interest in the researcher to conduct this
research study. This study intends to identify the errors
and study the causes of errors in the bill of quantities
document in terms of the descriptions, quantities, and unit
rates. The researcher examines the accuracy by
identifying errors in the bill documents (analysis of the
existing document), observes human activities and
processes during the preparation of such documents (case
studies during preparation of tender documents),
interviews and distributes questionnaires survey to get
opinions and recommendations from the target samples.
The findings of the research are analysed using frequency
tables and graphs with interpretation, and also parametric
and non-parametric tests. The results of the research are
intended to achieve the aim of the research which is to
propose strategies to minimise errors in a bill of
quantities document that benefits in enhancing the
accuracy of the bill of quantities document, improving
quantity surveyor services, reducing risk of construction
project, and contributing to a body of knowledge in the
quantity surveying field.
KeywordsBill of Quantities, tender document, accuracy of
construction cost, errors of bill of quantities
RESEARCH BACKGROUND
Bill of Quantities (BOQ) has existed and developed over
300 years [20]. In Malaysia, the BOQ has been
introduced since the 1940s [27]. Generally, BOQ is a
document used for tendering and contracting purposes in
a construction project. In tendering, BOQ is compiled
together to form a tender document that enables
contractors to tender for projects by pricing the
construction works [17, 28]. In contracting, the bill of
1
quantities is compiled together to form a contract
document as an agreement between the contractor and the
client to create an arrangement that is fair to both parties
pertaining to cost of works to be carried out by the
contractor and payment to be made by the client [17].
Particularly, BOQ is an essential document in a
construction project that is prepared in accordance with
the Standard Method of Measurement of Building Works
(SMM) [31] which is comprised of qualitative and
quantitative aspects of every constituent part of a
proposed construction project (Hackett & Robinson,
2003, cited in [31]) as it fully describes and accurately
represents the items of works with complete description
of material, workmanship and the quantities [8, 26]. This
shows that a bill of quantities is a comprehensive
document inclusive of the important information of a
construction project and the accurateness of the
information in the bill is a concern, in which, a
substantial error might lead a client and the construction
project to a variety of risks [17].
Before discussing further on the issue of
accuracy of a bill of quantities, it is important to have a
clear understanding of the term accuracy. The term
accuracy according to the New Oxford Dictionary [22]
is a noun. Accurate is the root word (adj.) which means
free from error, exact and correct without mistakes,
whereas the opposite words are inaccurate (noun) and
inaccuracy (adv). So, the accuracy in a bill of quantities
means that the information provided in it must be free
from error, exact and correct without any mistakes. And if
there is any error, or incorrect information, the data
provided in the bill of quantities are inaccurate. Thus, the
accuracy of a bill of quantities can be assessed through
identifying the errors or mistakes of the information
provided in it.
In this study, the researcher examines the
accuracy by detecting errors in the bill documents, in
which, the term accuracy is used for assessment
purposes such as done [18] to assess self-reported stress
and measure health. In their research, they used the term
accuracy to assess stress and health of individual based
on variables such as facial attractiveness, face
appearances, and gender which are linked to health
aspect. The accuracy was assessed through photos of the
respondents and questionnaires and the data were
analysed using reliability ratings and ANOVA. Therefore,
since there is lacking of literature on the accuracy of
assessing document in a construction project, this
research is designed based on the aforementioned journal
article which used accuracy to measure self-stress and
health. However, the accuracy for this research is the
Management in Construction Research Association (MiCRA)
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assessment of errors in the bill of quantities document
with interviews of respondents, observations and
questionnaires survey. Furthermore, the result is to be
analysed by appropriate parametric and non-parametric
tests.
The accurateness of the information in the bill of
quantities has been criticised since many years ago. For
instance, Scott and Rahman [30], claimed that the
accuracy of items in the bills of quantities is subjected to
ambiguity because it is exposed and influenced by
factors such as the quantity take-off and the prediction of
prices of all the work items/items of work and
considerable estimation of time and cost in doing the
detailed measurement and interpretation of drawings,
communicating with the owner or designer for
clarification and also for visits to the job location.
Akintoye [3], said that the cost estimates of items in the
bills of quantities is influenced by various factors and
inappropriate data information of the factors contribute to
the inaccuracy of the cost estimates of bills of quantities.
Besides that, the accurateness of the information in the
bill of quantities has also been criticised because it is
problematic to a construction project. For example,
inaccurate information provided in the bill of quantities
will lead to cost escalation [13], variations [4, 14], claims
for additional costs [14] and discrepancies and
disputations [10, 19]. From the readings/literature, it is
shown that there are problems in the bill of quantities
regarding the accuracy of the information provided which
has caused a variety of problems in construction projects.
Thus, there is a need to conduct a research to identify and
assess the factors that influence the accuracy of the
information in a bill of quantities which can be
considered as one of the ways to reduce the risks in a
construction project.
Based on the literature review, there are
numerous errors and mistakes identified in the bill of
quantities which were due to human error [25], such as
arithmetical error [11], inadequate specifications [12, 16],
forgotten item or missing information [15, 19], lack of
knowledge of quantity surveyor, no experience and not
skilled enough [11], inappropriate data [3], errors in
quantities take-offs [1, 4, 11, 16, 19, 24, 28, 30], errors in
the description [4, 21, 28], and errors in unit rates (cost
estimation) [1, 3, 13, 16, 24, 30, 32]. Though the errors
have been identified by many researchers previously,
there is still lacking of research in studying the causes of
such particular errors. Therefore, this lack/gap gives
opportunity to the researcher to conduct this research
study which is within the researchers background that is
quantity surveying field where the core task as a quantity
surveyor is to prepare and provide a bill of quantities for
a construction project. It is better to bear on our own
pockets rather than others.
Thus, this study intends to identify the errors and
study the causes of errors in the bill of quantities in terms
of the descriptions, quantities, and unit rates, whereas, the
aim of the research is to propose strategies to minimize
errors in a bill of quantities document. The research
benefits in enhancing the accuracy of the bill of quantities
2
document, improve quantity surveying services, reduce
risk of construction project, and contribute to a body of
knowledge in the quantity surveying field.
Thus, this study intends to identify the errors and
study the causes of errors in the bill of quantities
document in terms of the descriptions, quantities, and unit
rates. The aim of the research is to propose strategies to
minimise errors in a bill of quantities document. The
research benefits in enhancing the accuracy of the bill of
quantities document, improving quantity surveyor
services, reducing risk of construction project, and
contributing to a body of knowledge in the quantity
surveying field.
THEORETICAL FRAMEWORK
Error in
descripti
ons
Problematic
Error in
quantitie
construction project
s
Error in
unit rates
Accuracy of A Bill
of Quantities
Document
Accurate
in
descripti
ons
Successful
Accurate construction project
in
quantitie
s
Accurate
in unit
rates
Figure 1.0: Factors Affecting the Accuracy of a Bill of Quantities
Figure 1.0 shows the factors that affect the accuracy of a
bill of quantities which were abstracted from the
literature review of previous researches.. The accuracy of
a bill of quantities has been criticised by many
researchers such as Scott and Rahman [30], Akintoye [3],
Kaliba et. al [13], Khairuddin [14], Atkinson [4] and
Longbottom [19] and Horden [10]. They claimed that the
inaccuracy in a bill of quantities leads to problems in a
construction project. However, these researchers only
commented on the accuracy of a bill of quantities in
general without discussing in detail about the factors that
influenced the accuracy of bill of quantities which create
heuristic to the researcher to further conduct a research to
answer any question that arises. The other researchers
such as Hussein [11], Laryea and Hughes [16], Rosli et.
al [28], Panthi et. at [24], Aftab et. al [1], and Molloy [21]
have identified the factors that affect the accuracy of a
bill of quantities such as errors in descriptions, quantities
and unit rates. Unfortunately, they also did not discuss in
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detail about the types of errors and how the errors in the
descriptions, quantities and unit rates occurred.
Therefore, this is where the ideas came for the researcher
to conduct this study as the accuracy of a bill of quantities
is very important, as mentioned by Smith [32], the
accuracy of BOQ determines a success system of work.
I. PROBLEM STATEMENT
The errors in a bill of quantities are due to human errors
[25]. The undoubted factors that led a human to make
mistakes in providing data for a bill of quantities are lack
of knowledge, not enough skills, no experiences,
overlooking important things, and mistakes in the final
check (arithmetical error) [11] and carelessness, such as
forgotten item or missing information [15, 19]. All of
these causes are enough to give impact on the accuracy of
a bill of quantities that contribute to the errors in writing
the descriptions [4, 21, 28], measuring the quantities [1,
4, 11, 16, 19, 24, 28, 30], and estimating the unit rates [1,
3, 13, 16, 24, 30, 32].
Even though the previous researchers have
mentioned on the errors in the descriptions in a bill of
quantities, they did not study in-depth on what were the
errors in the descriptions, the variables, factors or
elements that determine that the descriptions were wrong
and they contained errors. Therefore, this is in need of
research to study on the factors of such error occurrences
and what are the criteria that decide and determines that
the descriptions are wrong and what are the errors they
contained.
Similarly, the previous researchers have also
pointed-out that there is error with the quantities in a bill
of quantities. But, they did not analyse in detail on why
the quantities are wrong, based on what judgement or
confirmation that enables them to clarify the quantities
are wrong and with errors. Thus, research is required to
assess the error(s) of quantities in a bill of quantities by
identifying the cause(s) of the errors and coming out with
evidence as a base to confirm whether the quantities are
wrong and with errors or vice versa.
Furthermore, it was also stated by previous
researchers that there were errors in unit rates in a bill of
quantities. Even though the matter of error(s) in unit rates
in a bill of quantities has been stated, there is no research
done to explore why the previous researchers stated that
unit rates in a bill of quantities is erroneous. Hence, this is
the research gap that needs to be fulfilled, which is to
find out why the unit rates is in the wrong, and how or
what circumstances contribute to the incorrectness of the
unit rates.
Even though it seems not possible to have an
accurate bill of quantities since some of the information
in the document are based on assumptions, studying the
errors in the bill of quantities may enable it to reach the
precision level of bill of quantities in which the level of
accuracy of a bill of quantities can be determined by
assessing and tracing how accurate and precise are the
data in the bill of quantities provided. Therefore, this
research will identify and study the variables that
contribute to the inaccuracies of a bill of quantities in
3
order to propose a strategy to minimise and reduce the
causes of inaccuracies of a bill of quantities, and at the
same time increase the precision level of the information
a bill of quantities.
RESEARCH QUESTIONS
Based on the problem statement, there are three research
questions raised as the following:
i. What are the errors in the descriptions,
quantities and unit rates in a bill of quantities
document?
ii. What are the causes of errors in the descriptions,
quantities and unit rates in a bill of quantities
document?
iii. How to minimise the common errors in a bill of
quantities document?
RESEARCH AIM AND OBJECTIVES
The aim of the research is to propose strategies to
minimise errors in a bill of quantities document. In order
to achieve the aim of the research, there are three
objectives formulated such as the following:
i. To identify errors in descriptions, quantities and
unit rates in a bill of quantities document
ii. To study the causes of errors in descriptions,
quantities and unit rates in a bill of quantities
document
iii. To propose strategies to minimise errors in a bill
of quantities document
II. SCOPE LIMITATION
The scope of this research has some limitations due to
time constraint, in which the research has to finish within
the stipulated timeframe given. Besides that, this
limitation will also provide an in-depth study of this
research topic.
This research focuses on only three types of
errors in the bill of quantities; descriptions, quantities and
unit rates. The bill of quantities chosen is an elemental
bill because this form of bill is the most widely used in
Malaysia [2]. Besides that, the focus of the element in the
bill of quantities is subjected to building works only
which the quantities can be measured by take-off from
drawings. It means that this does not include the element
under provisional and prime cost sums. The unit of
quantities to be studied is based on SMM2 Section A.7 1-
3. In order to study the bill of quantities errors, this
research will refer to SMM2 clauses.
This research is based on a construction project
in Malaysia with the size under RM2 million and focuses
only on residential buildings, both private and public
contracts that used contract with quantities.
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RESEARCH METHODOLOGY
Figure 1.1: Research Methodology Framework
According to Fellows and Liu [9], the term research
methodology refers to the principles and procedures of
logical thought processes which are applied to a scientific
investigation. Figure 1.1 shows the framework of the
research methodology to be applied in this research study
from formulating of the research topic until conclusion of
the research. Initial part of the study involved formulating
the research topic, identifying the research problems,
drafting the research questions, developing the aim,
formulating the objectives, and recommending the
significance of the research. The methods applied during
the initial stage of the research were readings,
unstructured interviews, group discussions and
participation in seminar and conferences in which, the
readings provides data to design the research.
The concern of a research methodology is the
data collection stage. Adequate and suitable approach of
methods in a research project is very important because
as noted by Pettigrew (1997, cited in [9]), the practice of
research is best informed by the theory of method which
clarifies and makes explicit the range of guiding
assumptions shaping the conduct of that research. It is
defined by Fellows and Liu, [9] that the term methods
concerns on the techniques which are available (for data
collection, analysis, etc.) and those which are actually
employed in a research project. Methods in a research
study includes selecting specific techniques for data
collection, determining sample size and methods of
4
sampling, measurement tools and approaches to
processing and analysing data.
In a research, there are two categories of
methods, the qualitative method and the quantitative
method. Based on the readings, and in order to achieve
the research questions and research objectives of this
study, the methods to be adopted are both the qualitative
and quantitative methods. The techniques of data
collection for qualitative data are document analysis,
interviews and observations, whereas the quantitative
data are obtained through questionnaire survey.
According to Bowen [7], document analysis is
a systematic procedure for reviewing or evaluating
documents-both printed and electronic (computer-based
and Internet-transmitted) material. The application of the
document analysis for this research is based on the
previous researches that studied on document content
such as Hussein [11], on tender documents, Perera and
Imriyas [25], on the documentary of ten number of
organisations pertaining to the preparation of a bill of
quantities, Laryea and Hughes [16], on two case studies
with two tender documents and Panthi et. al [24], on one
number of bill of quantities document. The sample size or
the numbers of the documents to be analysed if to be
based on the previous researches are at range one to ten
numbers of document, however, stated by Bowen [7], it
is better to have access to a wide array of documents
providing a preponderance of evidence, especially when
the study is relying heavily or solely on documents.
Bowen [7] mentioned that document analysis involves
skimming (superficial examination), reading (thorough
examination, and interpretation, and the data will be
analysed by construction of tables, or preparation of
graph and charts (Hy, Feig, & Regoli, 1983, cited in [5]).
Interview is one way of gathering information
by talking and listening carefully to the people who are
being researched/studied and the results are more creative
[29]. Interview is a valuable assessment tool because it
allows the participant to share their experiences, attitudes,
and beliefs in their own words. The type of interviews to
be applied in this research is unstructured interview
which is less rigid, and involves little to no pre-planning.
There are two purposes of conducting interview session
for this study, one is during the preliminary survey, which
is to conduct survey on small sample of target to ensure
that the study can be preceded if there are such mentioned
problems and another one is conducted to get the primary
data to support the research study. Interview session is
very essential in this study because according to Rubin
and Rubin [29], through qualitative interviews you can
understand experiences and reconstruct events in which
you did not participate. Therefore, the interview during
preliminary survey is to assess whether the problems of
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research for this research are there in the practical life,
and also one way to collect variables and design the
research whereas, the interview in the second stage for
collecting data, is for analysing purposes to answer the
research questions and research objectives that have been
formulated.
According to Neuman and Benz [23],
observation is the most frequent data-collection method
used in qualitative research. Field observation is also
applied in this research study in order to observe the
factors of errors pertaining to human factor during the
processes involved in preparing a bill of quantities
document such as carelessness, forgetfulness, overlook,
time factor, tiredness and etc. The type of observation is
non-participate observation, in which, the researcher is
not involved as a participant while conducting the
research. This type of observation is better in providing
good data since it does not cause alert to the target sample
due to the presence of the researcher and they are not
influenced.
Another type of method to be implemented is
the survey method. This is by distributing questionnaires.
The target sample is a construction team which consists
of contractors, architects, engineers, planners, quantity
surveyors and etc. This is to obtain statistics and to rank
the common errors that have occurred and to ask for
opinions and suggestions on the research problems. The
size of the target sample to be calculated is based on
Yamane [33]. Besides that, this can also provide statistics
on the primary usage of a bill of quantities, its importance
and the causes of errors in a bill of quantities. The
questionnaire survey method requires the researcher to
construct a sample of questions to be distributed to the
target sample by various ways such as through mails,
online, and distributes by hand [6].
SIGNIFICANCE OF THE STUDY
Bill of quantities is a document prepared by a quantity
surveyor. Therefore, one of the significance of this
research is it contributes to a body of knowledge in the
quantity surveying field, both in practical and education.
The research may alert the construction teams on the
causes of errors that occurred in a bill of quantities, so
that it enables them to reduce the inaccuracy risk in such
document. At the same time, it helps to minimise the
problems pertaining to the bill of quantities for
construction projects which have been mentioned by
previous researchers through the review of literatures.
Therefore, this research not only highlighted the errors
and causes of errors in a bill of quantities, but it also
touches on the effects of inaccuracy of a bill of quantities
5
on construction projects. Hence, this is evidence that this
document is very significant in a construction project.
An accurate bill of quantities will fulfil the
satisfaction of many parties such as the clients,
contractors and others. On the other hand, the proposed
strategies also contribute to the enhancement of quality of
quantity surveying services.
Moreover, the literature review on the basic
knowledge of a bill of quantities such as definition, types,
format, and processes involved during preparation of the
document and the functions enrich or extend the current
knowledge of the quantity surveying field and
construction industry.
CONCLUSION
In a nutshell, this research study is conducted to identify
the errors and causes of errors in the bill of quantities
document. Furthermore, this ongoing research also
touches the effects of errors in a bill of quantities to a
construction project which enables the researcher to
propose strategies to minimise the errors in the bill of
quantities document. The proposed strategies will not
only enhance the quantity surveying services, but will
also improve the construction projects works and teams
satisfaction and contribute to new knowledge
dissemination.
ACKNOWLEDGMENT
Special thanks to Lecturers of Kulliyyah of Architecture
and Environmental Design, International Islamic
University Malaysia for their suggestions and
recommendations.
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