In recent years, the management environment of the local homebuilders has been changing. There have been demands that they should grasp the reality of cost management. However, it has hardly ever been examined, because their methods are tacit knowledge in their business. This paper aims to understand the actual conditions of cost management in the homebuilders through the examination of the actual data on the cost management in the small scale building works. First, we obtained the documents on the cost of building works concerned. Secondly, we input the necessary information into a spread sheet program. Finally, we analyzed the change of the amount of all expenses in the itemized statements of contract price presented to the clients.
