The Integrated Bidding Strategy Model (IBSM) as a calculating model, based on the theories of statistic method and the engineering economic for analysis evaluation with the concept of difference bidding combinations to low down the level of the risk and also objectively use the economic analysis of financial management and subjectively evaluate the utility function to analysis the best of the bidding price. IBSM quickly assist to estimate optimum gross profit margin and then feedback calculate the cost of the project to bidding price. This thesis firstly reviews included foreign and local relative researches and then, discuss the IBSM evaluating process, design a EXCEL-VBA module program to simply formula as function and furthermore calculate input parameters for automatic output worksheet in various simulated cases to find out the meaning of each variables in this model, compare with other bidding model, finally we can get the bidding making-decision as reference by IBSM.