Kytom, active since 2006 with 11 agencies in France and Spain, structures the budget into six distinct line items: technical envelope (partitions, floors, ceilings), technical packages (HVAC, electrical, fire safety systems), referenced furniture (Vitra, Herman Miller, Knoll depending on the trade-off), signage, IT/audiovisual, and contingencies. Each line is defensible before an investment committee, with reference ratios consolidated internally. Across the 1,200+ projects delivered, the average fitted-out area reaches 850 sqm, which makes it possible to calibrate reliable ranges by typology (open space, flex, hybrid). The costing is reviewed at three key milestones (sketch, detailed design, contract), so that the real estate department never discovers a variance greater than 5%.