In apartments, cost of finishing work comprises a large part of gross construction costs, and also subcontractors put in apartment finishing work outnumber those put for its structure construction by far. As various processes take place at the same time, period of construction widely differs depending on management ability of the constructors. But in most cases, a difference between plan and outcome is caused by incorrect process plan and inefficiency of process management during finishing work. For this reason, field administrators should make sure of precise process by measuring the workload required for finishing work and reflect it to the actual construction. Finishing work in apartments means follow-up works after structural construction and with a number of divided process, is composed of very various and complicated elements. TACT scheduling method, which enhances work efficiency and maintains smooth flow of work by application to the repeated process like finishing work, is a reasonable progress control technique that may reduce the probability of construction delay or rise of construction costs. This study classifies minimum work types applicable to TACT method to maintain efficient flow of work and reflects actual accomplishment ratio to progress control. And eventually it aims to provide construction participators with information needed to establish process plan of finishing work.