工程項目單價差異及降低成本案例之探討

Abstract

工程專案成本之控制為整個工程專案的重點管理項目，因為如何在有限的預算經費中，有效率的控制專案成本，並順利完成工程，是專案管理人員的最終目標。然而成本估算為所有作業的執行依據，但工程專案人員在進行估價作業時，常因扮演的角色不同(設計單位、主承包商、協力商、供應商)或因地域性(北部、中部、南部)的不同，而對其所決定的工程項目之單價會有所差異，該如何訂定出最合理的工程項目單價乃是專案管理人員所關心的課題。身為一個專案管理人員，在確定了合理的工程項目單價後，必然會進一步的思考要如何來降低工程成本，以避免工程成本的增加而取得更合理的利潤。然而回顧國、內外文獻與成本相關教科書較少對上述問題進行深入之案例分析與探討。本研究將透過收集大量的實際案例資料，針對(一)工程項目單價差異性之分析及(二)如何利用替代方法來達到降低成本的目的與(三)找出成本管理上常發生的問題，使得專案成本能控制的更為精確等三方面，加以分析探討，歸納知識經驗，以利提供專案管理人員做為實務作業上之參考依據與教育訓練用途。

Cost control of construction project is the priority program management of the whole construction project because it is the final accomplishment for the project administers of how could efficiency control the cost of project and achieve the engineering effectually. Noetheless, cost estimating is the executive authority for the whole assignments, but the variations of unit prices often different by the project administer’ decisions when they are appraising the assignments because of the different roles (unit of design, main contractor, subcontractor, and supply) or localism (north, middle, and south), how to constitute the most rational investigations of unit prices is the most important project for the administers. The textbooks seldom go deep into construing and conferring the above-mentioned issue. The following three researches will through assemble large number of actual examples to bring about the priority cost control be more accurate and inflict construe on. The purpose is to sum up the knowledge experience and benefit the project administers has the real assignment consult and education training. At first, we are in accordance with the conferring of the variations of unit prices, the second is the purpose of how to use the substitute methods to reduce the cost and the last one is to find the frequently problem of cost control.