One of the characteristics of a good construction is efficiently to use material and manpower related in the construction. From the preplanning stage to the completion one, a program planner must sufficiently consider the whole field of construction in terms of cost. The estimating account books were written and left in the Construction of the Kyongwoon Palace reconstructed in the beginning of 20th century. Trough those books and other related documents, this paper has been concentrated on the estimated, executed cost of woodwork in those days.