PMC📦 Procurement & StoresItem Rate Analysis Sheet

Item Rate Analysis Sheet

form
PMC-PRC-FRM-011·v1.0-beta·⚠ Beta — review before use

Detailed analysis of unit rate for a BOQ item — material + labour + machinery + overhead + profit breakdown. Used for new items (not in DSR) or VOs requiring rate justification.

ReferencesCPWD Schedule of Rates (DSR)MoRTH Standard Data BookState PWD DSR / SORProject Specific BOQ
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📍 When to use this template
  • Tender stage — rate justification + bidder analysis.
  • Variation Order rate finalisation.
  • New item rate negotiation (for items not in DSR).
  • Disputes + arbitration on rate fairness.
  • Internal cost analysis + budget tracking.
Sections & fields
Preview of the template structure. Download Excel to fill on site.
1Item Identification5 fields
BOQ Item Number
_____________
Item Description
_____________
Unit (cum / sqm / kg / nos)
_____________
Reference DSR Item (if applicable)
_____________
Source of Rate (Estimated / DSR / VO / Negotiated)
_____________
2Material Cost7 fields
Material Name
_____________
Specification
_____________
Quantity per Unit of Work
_____________
Wastage % (per IS / Practice)
_____________
Total Quantity (incl wastage)
_____________
Unit Rate
_____________
Material Cost
_____________
3Labour Cost4 fields
Skill (Mason / Carpenter / Helper)
_____________
Productivity (Units per Day)
_____________
Daily Wage
_____________
Labour Cost per Unit Output
_____________
4Equipment Cost5 fields
Equipment Used (Mixer / Vibrator / Crane / Hoist)
_____________
Hire Rate / Day or Hour
_____________
Hours per Unit of Output
_____________
Equipment Cost per Unit
_____________
Operator Cost (if separate)
_____________
5Overhead + Profit5 fields
Tools + Plant (if not equipment-listed)
_____________
Sundries (5-10 % typical)
_____________
Contractor Overhead (10-15 % typical)
_____________
Profit Margin (10-20 % depending on risk)
_____________
Total Cost + Overhead + Profit
_____________
6Final Rate6 fields
Sum of All Components
_____________
Tax (GST)
_____________
Total Quoted Rate
_____________
Reference DSR Rate (for Comparison)
_____________
Variance vs DSR
_____________
Justification
_____________
💡 Sample filled excerpt
Item: Plain Cement Concrete (PCC) 1:4:8 in foundation. Material: Cement 0.16 MT × ₹4500 = ₹720, Sand 0.42 cum × ₹1500 = ₹630, Aggregate 0.84 cum × ₹1200 = ₹1008. Labour: 0.5 mason-day × ₹650 + 1 helper × ₹450 = ₹775. Mixer: 0.1 hr × ₹150 = ₹15. Sundries 5 % = ₹126. Overhead 12 %, Profit 15 % = ₹712. Final ₹4053/cum + 18 % GST = ₹4783/cum.
⚖ Compliance notes
  • CPWD DSR is the reference rate for government projects — variations require formal justification.
  • MoRTH Standard Data Book is reference for highway projects.
  • State PWDs publish state-specific DSR/SOR with regional rate variations.
  • Wastage assumptions should align with IS norms or project quality plan.
  • Profit margin varies by project risk + sector (BOT/HAM allow lower margins due to revenue stream).