The European Code of Measurement provides a standard basis for the sub-division of costs and for measurement of basic quantities of buildings for pan-European budgeting, comparison and analysis at management level. The structure is organised to permit the use of existing national classifications at a more detailed level of information (subsidiarity principle).
The Code covers the Elements of the building, non-elemental cost categories (e.g. site overheads, design fees), cost categories for costs-in-use (e.g. maintenance), site acquisition and project funding. Not all Cost Groups or Basic Quantities are used in every country. Where Cost Groups or Basic Quantities are not used this will be clearly identified in the national mapping to the code to avoid misunderstandings on the scope and content. Definitions of basic quantities have been restricted to site areas, floor areas and the principles of functional units. Elemental quantities have not been defined and local definitions shall be used for analysis of elemental unit rates. The code is intended to allow consistent and reliable comparisons to be made between costs presented in national formats and to allow users to understand the scope and measurement of costs presented in a national form of cost analysis.