The plater work in the standard of estimate presents a variety of construction types. However, there is a part that does not fit the change of specification standards and on-site construction status, and it was revised in 2019's standard of estimate. In this study, we analyzed in detail the factors affecting the changes in estimating standards in the plater work. There were changes in the specification standards previously presented as primary coat, secondary coat, and formal coat as well as changes in on-site construction status such as thickness according to the number of plastering. Therefore, it is analyzed that the estimating standards can be classified by the number of finishes according to the site conditions by reflecting the analysis of the specification standards and site application status, and suggesting the finishing standards according to the number of plastering.