摘 要 近年來台灣營造業面臨整體產業不景氣,政府工程預算不足壓力下,採取品質差異化及成本最低化,已是一必然的趨勢,但如何運用協力廠商技術能力為後盾,應由雙方合理工程契約訂定及專案工地過程管理投入,使發包低價策略目的,能夠在雙贏情況下推動、執行,此為營造公司競爭優勢與成敗關鍵。本研究由建構建築工程營造公司自發包、訂約、施工、管理,採發部門與專案工地對協力廠商分包管理中,雙務性交易成本影響之成因,利用90份有效開放式問卷及55位相關單位訪談,將協力廠商、採發部門、專案工地,依各階段相互關係,分為五種影響形態,彙整諸多影響因子,分類、分析其對報價影響程度及範圍,幫助實務面決策者,認清雙務性交易成本中,是何因素造成協力廠商,面對不同營造公司或專案工地主管時,報價標準不同之重點。最後透過本研究圖表分析、呈現,強調雙務性交易成本策略中,其影響兩大主體在營造公司之制度文化與專案工地人員素質高低,但過程最終,仍會朝向雙方皆贏的互動情況,以追加優勢相乘,減少內耗損失及浪費,使管理合理化、施工效率化、品質最佳化、成本最低化競爭優勢,成為雙方長期合作之企業利基。 Abstract The decrease in Taiwan’s construction demand in recent years has pressed hard on practitioners’ strategy-making. Quality differentiation and cost leadership are two main areas to consider. In both, streamlining a firm’s outsourcing strategy is a central issue. Successful implementation of a strategy requires adaptive subcontractors to take part in the supply chain. To maintain a win-win situation between a construction firm and her subcontractors, it is essential to investigate possible traps in the contractual relationship between parties. This work first establishes a three-ring structure to coincide with the supply chain relationship, including the contractor’s site management, the contractor’s outsourcing management, and the subcontractor. This work suggests the bilateral outsourcing relationships exist in five facets. The cost impact in each of the five facets is revealed by statics of a questionnaire survey to practitioners in all three rings. The result of this work suggests a particular emphasis on the quality of outsourcing personnel. Secondly, efficiency of outsourcing can be safeguarded by the construction firm’s good payment practice. Finally, the lack of scheduling reasonableness often delivers great uncertainty to a subcontractor’s profit. This shows good planning practice is pivotal. The contribution of this work is a clear direction for strategizing a construction firm, aiming differentiation or cost leadership.