| 摘要: | 承包商工程履約過程中，常因工期遲延(Construction Delays)而導致其工程成本增加，因此計算因工期展延(Excusable and Compensable Delays)衍生之工程成本，是工程履約爭議處理與解決之核心所在。而承包商獲業主展延工期之事由中，按責任之歸屬可分為不可歸責於雙方者、可歸責於業主者、及可歸責於雙方(共同遲延，Concurrent Delay)者。本研究首先探討工期展延影響工程成本之項目與方式，並在不同之工期展延事由情況下，推導出因工期展延衍生工程成本之計算方式與適用原則，以做為承包商在處理工期展延相關之爭議事件時，計算求償、索賠金額之參考。 承包商因工期展延衍生之工程成本，可分為直接工程成本、間接工程成本、以及履約爭議成本。而依工期展延事由之實際影響，更可細分成各個工作成本項目，如廠家技師費、工率損失費、加班趕工費、材料設備採購損失費、施工機具租金、倉儲運輸費、應變措施費、分包商損失、物價指數調整款、工地管理費、增加人事費、檢驗試驗費、利息損失、匯兌損失、總公司管理費、以及律師費等共約三十個項目。各個成本項目則可依比例法、實支單據法、事由期間成本法、總直接費分配法，或著名之恩克勒、哈德森等公式分別計算出其費用。 本研究最後並以四個實際工程爭議案例，將承包商之求償項目與金額、最後判決或判斷金額、以及本研究認為工期展延衍生之工程成本三者相互比較，以驗證本研究之成果。 Contractor’s costs incur due to construction delays. Among the delays, the contractor may claim incurred costs for excusable and compensable delays. The research analyzes the cost items that may incur due to the delays. A comprehensive check list as well as each cost item’s applicable principles and equations, are developed in this research to calculate the incurred costs. Results of this research can serve as a useful reference for the contractors that involved in delay-related construction disputes. The incurred costs can be divided into three categories: direct costs, indirect costs, and costs for dispute resolution. The incurred costs can also be further detailed into more specific cost items such as foreign technicians’ fees, costs due to productivity losses, overtime costs, extra procurement costs, extra equipment rentals, storage costs, contingences, subcontractors’ claims, fluctuations, site management, extra personnel, safety and environment protection fees, tests, interests, home office overheads, litigation costs, etc. Each of the cost items is then calculated by equations that are based on duration ratios, receipts of actual costs, or famous formulas such as Eichleay or Hudson formulas. Finally, four real delay-related construction dispute cases are analyzed to check the validity of the proposed approach. Comparisons are also made among the contractors’ claims, the actual amounts reimbursed, and the amounts calculated based on this research. |
