曾惠斌臺灣大學:土木工程學研究所黃文賢Huang, Wen-HsienWen-HsienHuang2010-07-012018-07-092010-07-012018-07-092009U0001-0906200918150300http://ntur.lib.ntu.edu.tw//handle/246246/187881摘 要本加成契約近年興起於國內工程界，其主要原因為營建原物料大幅上漲，營造公司無法承受如此劇烈的波動，工程業主為搭上此波景氣，急需營造公司承攬工程以儘速銷售房屋，所以由業主承擔物價上漲風險，營造公司收取結算金額之固定百分比為利潤管理費，以此模式簽訂成本加成契約。以此契約模式簽訂之工程案量不多，有許多工程尚在興建階段，完工的工程屈指可數，工程業主在篩選合作對象時非常謹慎，只有幾家信譽良好之大型營造公司有機會以此契約模式承攬，其主要原因為國內以此方式執行的經驗不多，對於執行之模式還處於摸索階段，契約架構亦不完備，在此條件下工程業主若貿然與中小型營造公司合作風險太高，有可能造成成本失控。因此；若契約模式無法適用於一般的營造公司，而需篩選對象，就表示其內容、架構需補強。但是補強之速度非一蹴可幾，利用執行中的案例發現問題，並謀求解決之道逐漸補強就是方法之一。內在此相關研究資料不足，實證研究亦相當缺乏。本研究結合前人之相關理論，以專家訪談方式加上親自參與實際案例之心得，探討國內工程界採用成本加成契約模式執行方式及內容，並彙整執行契約中之各種態樣並研擬其對策，最後以問卷方式統計分析驗證對策之合理性及客觀性，以提供日後擬簽訂此類契約之業主或營造公司參考。研究從契約條款執行、分包商選擇、計價方式及議價方式等數個構面進行探討與分析。研究中發現契約執行過程大部份之爭議可以透過共同參與方式解決，對增加之成本亦可於契約內事先加以規範雙方分擔之比例獲得解決。此外；在分包商選擇部份，國內大多數營造公司均有「班底」組織，但亦引進部份新分包商進入，以強化競爭能力，採用班底之功用為追求採購成本及交易成本之極小化。 鍵詞：成本加成、契約架構、分包商選擇、計價方式、契約條款執行Abstractost Plus contracts have been applied to some construction cases in Taiwan recently. The chief reason is that the price of construction material is getting higher and higher and the contractors can’t afford to suffer the great losses. Most construction companies have little desire to procure contracts. In addition, many construction owners think the economy in Taiwan will be getting better and better, so they are in a hurry to find contractors to finish the building so as to sell them as soon as possible. In Cost Plus contract, the owner is responsible for the risk of wild fluctuation in construction material and the contractor only earn constant percent of profits. Cost Plus contract seems like a good way to serve the owner’s purpose and solve the contractor’s problem above. However, there are not many projects adopted Cost Plus contract. Some of them are under construction. Few of them have finished already. The owners are very careful in choosing the contractor and only give their projects to the well-known construction corporations. The most reason is that there is little experience in Cost Plus contract in Taiwan. The content of the contract is not perfect and many things have to be try and error. In this condition, it will have a great risk for the owner to give their project to a medium or a small construction company; therefore, the cost plus contract is not suitable to them. It means that the content of cost plus contract needs to be improved. Finding the problems and try to solve them is one of the good ways to improve it. However, we are not able to achieve the ideal in a short time.here is little research focused on cost plus contract in Taiwan, and its case studies are rare, either. This research collects and reads some theses that are related to cost plus contract at first. Then, explore how to run the cost plus contract in some construction cases in Taiwan by interviewing the specialist and the experience of taking part in the real construction cases. After that, collect all of the problems that might be happened during the period of construction and try to analyze how to solve them. Finally, send out questionnaire to check whether the method to solve these problems are reasonable and objective so as to give some advices to the owners that would like to make a cost plus contract.his research explores and analyzes the cost plus contract through contract, subcontractor selecting, payment, procurement, and so on. After analyzing, we find that most of the arguments during the period of construction can be solved by meeting. It can set out the regulation that how to share the additional cost in contract. In addition, most of the construction corporations always like to choose the same subcontractors to reduce the cost. In fact, the new subcontractor might make the project more competitive.esides, this research also finds it is not a good way to give the contractors constant percent of profits. It should put more cost pressure to the contractors and give the contractors some money if they reduce the cost of the project. It is of great help to reduce the cost of the project. Finally, this research finds inviting bidding more times sometimes can’t reduce the cost, because some of the bidders will make inquiries about the project. ey words：cost plus contract, compact framework, subcontractor selecting, payment, cost plus contract through contract.目 錄試委員會審定書......................................ii文摘要.............................................iii文摘要..............................................iv錄..................................................vi目錄.................................................x目錄...............................................xii.論...................................................1.1研究背景............................................1.2研究動機............................................2.3研究目的............................................3 .4研究範圍............................................4 .5研究方法............................................4.6研究步驟............................................5.7小結................................................7二章 文獻回顧.......................................8.1工程契約執行架構之類型..............................8 2.1.1 傳統契約執行架構..............................8 2.1.1.1總包契約執行架構...........................8 2.1.1.2 總包與指定分包契約執行架構................9 2.1.1.3 業主個別發專業分包契約執行架構...........10 2.1.1.4業主分標發包契約執行架構..................11 2.1.2 統包契約之執行架構...........................13 2.1.3 PCM 契約執行架構.............................14 2.1.3.1傳統契約與PCM契約執行架構.................14 2.1.3.2統包契約與PCM契約執行架構..............16 .2工程契約計價方式...................................17 2.2.1總價承包契約 .................................17 2.2.2單價承包契約..................................18 2.2.3 數量精算式總價承包契約.......................19 2.2.4 成本加成計價契約.........................20 .3 營建業分包管理及分包策略..........................24 2.3.1 分包之目的及需求.............................24 2.3.2 分包之方式...................................25 2.3.3 分包策略之型態...............................25 2.3.4 分包商選擇之流程及關鍵因素...................27 2.3.5 業主對營造公司發包作業之影響.................29 2.3.6 營造公司與分包商間交易關係...................30.5小結...............................................32三章 成本加成契約制度分析...........................33.1 制度源起..........................................33.2成本加成契約制度現況探討...........................35 3.2.1計價方式現況探討..............................35 3.2.2預算編列現況探討..............................40 3.2.3分包商選擇現況探討............................41.3成本加成契約執行問題探討...........................47 3.3.1計價方式問題探討..............................47 3.3.2契約條款執行問題探討..........................48 3.3.3預算編列問題探討..............................50 3.3.4.分包商選擇問題探討...........................51 3.3.4.1.分包商來源及考量因素問題探討.............51 3.3.4.2分包商選擇流程問題探討....................51 3.3.4.3業主主導分包商選擇對營造公司之影響........52 3.3.4.4議價流程問題探討..........................53.4個案分析...........................................56.5小結...............................................62四章 執行缺失因應對策...............................63.1契約條款執行缺失因應對策...........................63.2分包商選擇缺失因應對策.............................67.3 計價方式缺失因應對策..............................77.4議價方式、次數缺失因應對策.........................80.5綜合分析...........................................81.6小結...............................................82五章 問卷調查與結果分析.............................84.1問卷設計...........................................84 5.1.1問卷之目的....................................84 5.1.2問卷對象與數量................................84 5.1.3問卷內容......................................85.2問卷進行...................................... ....85.3統計分析...........................................86.4綜合分析...........................................112.5小結 ..............................................119六章 結論與建議.....................................120 6.1結論...........................................120 6.2建議...........................................123考文獻..............................................124錄一................................................129錄二................................................137 目 錄1-1研究流程圖............................................62-1總包契約執行架構......................................92-2總包與指定分包契約執行架構...........................102-3業主個別發分包商契約執行架構.........................112-4業主分標發包契約執行架構.............................122-5統包契約執行架構.....................................132-6傳統與PCM契約執行架構................................152-7統包與PCM契約執行架構................................193-1全球碳鋼價格指數週線圖...............................343-2總價承攬契約工程計價款分配圖.........................363-3成本加成契約工程計價款分配圖.........................363-4業主與營造公司共同議價流程圖.........................453-5業主與營造公司個別議價流程圖.........................463-6業主自行議價流程圖...................................463-7成本加成契約分包商選擇流程圖.........................554-1成本加成契約分包商選擇各階段流程圖...................754-2成本加成激勵費用成本與利潤關聯圖.....................795-1 成本加成契約對業主最主要之優點統計圖................895-2 成本加成契約對業主最主要之缺點統計圖................905-3 成本加成契約對營造公司最主要之優點統計圖............915-4 成本加成契約對營造公司最主要之缺點統計圖............925-5總工程費用（cost）包含項目統計圖.....................935-6利潤計算方式統計圖...................................935-7營造公司利潤管理費計算百分比統計圖...................945-8分包商來源統計圖.....................................955-9若為業主選商考量最重要因子統計圖.....................965-10若為營造公司選商考量最重要因子統計圖................975-11成本加成契約選商流程統計圖..........................985-12業主重新發包統計圖..................................995-13分包商議價方式統計圖...............................1005-14分包商議價次數統計圖...............................1015-15分包契約漏失，支付增加費用對象統計圖...............1025-16分包商重新發包價差何者支付統計圖...................1035-17單項工程發包超出預算處理方式統計圖.................1045-18營造公司將分包契約訂定嚴苛規避風險是否合理統計圖...1055-19分包契約加註「業主支付營造公司工程款後，營造公司再支付分包商工程款」意見統計圖.................................1065-20成本加成預算何者編列適當統計圖.....................1075-21營造公司收取利管費隨物價波動增減，並以固定百分比計算合理與否統計圖.............................................1085-22執行成本加成契約應以誠信為前意見提統計圖...........1095-23物價調整機制取代成本加成契約意見調查統計圖.........1105-24成本加成固定百分比契約與成本加成激勵型契約何者較合理統計圖.111 目 錄2-1契約優、缺點比較表...................................92-2總包與指定分包契約之優、缺點........................102-3 業主個別發分包商優、缺點...........................112-4 業主分標發包優、缺點...............................122-5 統包契約優、缺點...................................142-6 傳統與PCM契約之優、缺點............................152-7 統包與PCM契約之優、缺點............................162-8 總價承包契約之優、缺點.............................182-9 單價承包契約之優、缺點.............................192-10 數量精算式總價承包契約優、缺點...................202-11 成本加固定比例報酬契約之優、缺點..................212-12 成本加固定報酬契約之優、缺點......................222-13 成本加獎勵金契約之優、缺點.......................222-14 保證上限成本契約之優、缺點.......................232-15五種分包策略之特性.................................262-16協力廠商及供料廠商考核表...........................282-17營建工程選商評量表.................................293-1分包商選擇流程優、缺點比較..........................433-2案例統計表..........................................614-1廠商技術簡報內容表..................................704-2承攬廠商評選表......................................714-3廠商評比分析表......................................725-1受訪單位統計表......................................865-2受訪人員年資統計表..................................875-3受訪者對工程契約瞭解程度統計表......................875-4受訪者對成本加成契約瞭解程度統計表..................885-5 成本加成契約問題與對策整合表.....................116726780 bytesapplication/pdfen-US成本加成；契約架構；分包商選擇；計價方式；契約條款執行cost plus contract；compact framework；subcontractor selecting；payment；cost plus contract through contractthesishttp://ntur.lib.ntu.edu.tw/bitstream/246246/187881/1/ntu-98-P95521707-1.pdf