Flats are multi-storey buildings built in an environment which are divided into functionally structured parts, both in the horizontal and vertical directions and are units each of which can be used separately, especially for dwellings equipped with separate sections. together. Planning a budget is an important thing that needs to be done before making a building. Calculating the budget plan needs to be done carefully in order to get accurate results. To make the calculation easier, a basis called construction cost analysis is made. Construction cost analysis is a method used to calculate the unit price of work by multiplying the coefficient or index by the price of building materials and labor wages. In preparing the unit price of work, supporting data is needed, including work drawings, work volume, list of work units, list of material prices and wages in the study area. From the results of the calculation of the plan, the budget for the construction of flats is Rp. 1.559.432.953 and 15% overhead is for compensation for costs that are not calculated in unit prices, such as work tool.