Construction companies usually adopt analytical compositions with no selection criteria and, specially, no project adjustment. The competition has grown bigger and this procedure leads to mistakes on the budget and makes a win on bidding processes even more difficult. However, there is no doubt the best composition is the one that is made by the company itself. An analysis of this behavior shows that the main causes of the problem are: coefficients composition methodology unknown because of lack of information; project characteristics not taken into consideration; gantry works administration and operation costs varying from work to work, leisure time of equipment and people occurring on direct costs; and service specification erroneous analysis. In order to reduce the variation between the budget and the real work cost, and to obtain more trustworthy prices or budgets in different projects, a methodology to find the physical coefficients of the cost analytical composition components is presented, through the appropriation of labor and equipment for engineering services and the calibration of their hourly production. The description will be made throughout instructions to individually fulfill each of the six forms, whose flowchart, added in the appendix, offers an overall view and shows the collected and registered data.
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