<div class="ge-article-wrapper"><article class="ge-article-body"><p>A bill of quantities is a document listing measured items of work with quantities and rates, used for pricing, payment, and valuation on construction contracts. Under NEC4 Option B, the BoQ is the pricing document. Under JCT, it's the contract document that defines measured work. For EVM, the BoQ provides the granular cost data needed to build a meaningful <a href="/en/earned-value/definitions/planned-value">Planned Value</a> baseline.</p><p>This term is part of the <a href="/en/earned-value/definitions">earned value definitions glossary</a>.</p><h2>BoQ Structure and EVM Mapping</h2><pre class="ge-ascii-diagram ge-anim">BILL OF QUANTITIES EVM MAPPING
BoQ Item Qty Rate Value WBS Element
──────────────────────────────────────────────────────────
Excavation 4500m3 £18 £81,000 1.1.1
Concrete 2200m3 £185 £407,000 1.1.2
Rebar 180t £1,200 £216,000 1.1.3
Formwork 3800m2 £45 £171,000 1.1.4
Each BoQ line → maps to a WBS element
WBS elements → cost-loaded against programme
Cost-loaded programme → PV baseline</pre><h2>BoQ vs Activity Schedule for EVM</h2><div class="ge-table-wrap ge-anim"><table class="ge-table"><thead><tr><th>Feature</th><th>Bill of Quantities</th><th>Activity Schedule</th></tr></thead><tbody><tr><td>Pricing basis</td><td>Measured quantities x rates</td><td>Lump sum per activity</td></tr><tr><td>Payment</td><td>Re-measured quantities</td><td>Completed activities</td></tr><tr><td>EV measurement</td><td>Quantity-based (units complete)</td><td>Binary (complete/not complete)</td></tr><tr><td>NEC4 option</td><td>Option B</td><td>Options A and C</td></tr><tr><td>Re-measurement risk</td><td>Quantities can change</td><td>Lump sums are fixed</td></tr></tbody></table></div><h2>Worked Example</h2><span class="ge-worked-label">Worked Example</span><div class="ge-callout ge-anim"><p><strong>Scenario:</strong> An £18M NEC4 Option B drainage project. The BoQ has 340 measured items grouped into 12 work sections.</p><p>At month 6, the QS measures progress on each BoQ item. Pipe laying: 2,400m of 3,200m installed (75%). Manholes: 18 of 32 complete (56%).</p><p>EV (pipe laying) = 2,400m x £285/m = £684,000 (of £912,000 budget). EV (manholes) = 18 x £12,400 = £223,200 (of £396,800 budget).</p><p>Total section EV = £907,200 of £1,308,800 budget = 69.3% complete.</p></div><h2>The Re-Measurement Problem</h2><p>On NEC4 Option B, quantities are re-measured. If you budgeted 4,500m3 of excavation but actually excavate 5,200m3, your BAC for that item changes. This creates a rolling baseline that complicates EVM. The fix: treat re-measurement adjustments like compensation events and update BAC accordingly.</p><h2>Common Mistakes</h2><ol><li><strong>Not mapping BoQ items to WBS elements.</strong> Without this mapping, you can't aggregate BoQ-level EV into package-level metrics.</li><li><strong>Ignoring re-measurement impacts on BAC.</strong></li><li><strong>Using BoQ rates for EAC without adjusting for re-measurement.</strong></li></ol><div class="ge-product-note ge-anim"><p><strong>How Gather helps.</strong> Gather's AI maps site diary progress against your BoQ automatically. <a href="https://gatherinsights.com/contact">Book a demo</a>.</p></div><h2>Frequently Asked Questions</h2><h3>Can you use EVM with a bill of quantities?</h3><p>Yes. The <a href="/en/earned-value/definitions/units-complete">units complete</a> method maps directly to BoQ measurement. Each item's EV = quantity installed x rate.</p><h3>What happens when BoQ quantities change?</h3><p>Update BAC for the affected items. The change in total is analogous to a compensation event adjusting the target on Option C.</p></article></div>
.webp)
