This paper mainly focuses on Estimating the substructure of the building and is entitled as “cost and estimation”. This paper is prepared as per the estimation for a multi-storey building made in Uttarakhand. This paper includes the works related to the technique of calculating and computing the various quantities and expected expenditure to be incurred on a particular project. For all engineering works, it is required to know beforehand the probable cost of construction known as estimated cost. Costs of material’s properties are assumed as per the common practice. New concepts updating every year have proven to be highly adaptable and technological advances arising more frequent each year. To accommodate this rapid evolution this manual was designed to be easily updated with the latest information on computing and calculation. The design of this estimation is done by detail estimation process which is economical, safe and reliable. This process can be done from respective architectural and structural drawing. So IS code is not required for estimation process but with common practice. But there is IS 1200, which provides guidelines for doing the measurement and preparation of bills in a proper manner.