Nowadays, building budget plan should be made efficiently and optimally because the cost of construction is very high. Construction projects also face delaying the completion time of projects, increasing the cost of construction because of weakness in construction management. It is need to control the streamline costs using Value Engineering. Value Engineering is a management technique for cost saving, time saving, and quality improvement. In industrial and residential building, roofing work is considered as an important factor in making value engineering. In this study, Howe Truss Type is selected for roofing work. For approaching to truss and purlin types, the two different types of material are steel and timber. Analysis results for bar force and design of sections for steel truss are obtained by using ETABS Software. Member sizes for steel truss are 2L2½”x2½”x5/16” for top chord, 2L4”x4”x3/8” for bottom chord, L3”x3”x5/16” for web diagonal members, L5”x5”x1/2” for Web Verticals and 3”x1.5” for purlins. Analysis results for bar force of timber truss are obtained by using ETABS Software and design for sections by hand calculation. Member sizes for timber truss are 6”x2” for top and bottom chords, 4”x2” for web members and 3”x2” for purlin. Roofing material is metal sheet and area is 6000ft2. Evaluate roofing work by using Value Optimization Framework Methodology. For each truss types, unit costs and ranking scores of roofing work are compared to choose optimal design for roofing. As a result, ranking scores for steel are more than timber, but unit costs for steel truss are more than timber truss. So, roofing work with steel truss is chosen as the optimal design from the point of Value Engineering. These truss type should be used for the project to be improved project value.