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In this tutorial, Ahmad Adel introduces viewers to preparing a cost estimation rate breakdown analysis in Excel. He emphasizes the importance of developing skills in cost engineering for career advancement. The video begins with a presentation of a Bill of Quantities (BOQ) related to substructure and superstructure works. Unlike a standard BOQ that typically includes a single rate column, Ahmad aims to break down the rate into four distinct categories. To achieve this, he adds ten columns in Excel, which he will explain further in the tutorial.