ABSTRACT:The ascendancy of milk production in Brazil is due to mainly to the adoption of confinement systems, however, construction quality of these systems impact on milk production. This study aimed to simulate the Basic Unit Cost (BUC m -2 ), referring to a free-stall design with capacity for 80 animals and different construction techniques, with a database for various budget analysis and investment plans. A budgetary spreadsheet was modeled, allowing simulating the BUC m -2 for different combinations of roof pillars (metallic, wood or reinforced concrete), covering structure (metallic or wood), coverage model (with or without ridge vent), roof tiles (aluminum, cement or ceramic) and masonry (concrete block, ceramic or solid brick). The techniques used were compositions generated by Price Compositions tables for Budgets (TCPO, 2014). The results relating to 2014 and expressed in unencumbered values showed the maximum variation of 29% in the BUC m -2 , establishing a range of R$ 523.96 m -2 to R$ 675.98 m -2 for the free-stall construction.