The aim of this master’s thesis is comparing prices of building materials wi-thin the building structure in Czech Republic with prices in Poland. The first, theo-retical, part describes differences among the construction classifications and pri-ces. At the end of this theoretical part is written about price calculation of building materials. Specifically about creations of that calculations and comparing between Poland and Czech Republic. The second part is concentrated on created budget and mainly on his bill of materials. The result part is made by comparing of chosen building material pri-ces.