Abstract
Raising the problems related to estimating this paper expresses that there is a big subject before the real work of estimating and methodologies. I present the fundamental estimating process going back to basic fundamental point, to examine what kind of work should be carried out there. I want to be useful to avoid the trouble of the project caused by un-appropriate estimating. Standing for project manager in charge of estimating of an IT company, I am hoping that this paper can reconfirm the value of fundamental stance.