this technique introduces work measurement concepts into estimating. in analytical estimating the estimator is trained in elemental breakdown, and in the concept of standard performance. the estimate is prepared by first breaking the work content of the job into elements, and then utilising the experience of the estimator (normally a craftsman) the time for each element of work is estimated – at standard performance. these estimated basic minutes are totalled to give a total job time, in basic minutes. an allowance for relaxation and any necessary contingency is then made, as in conventional time study, to give the standard time.