| 摘要: | 國軍工兵部隊為平時執行工程，戰時支援戰鬥之重要兵種，其擁有各式重型機械及快速渡河橋樑等機具，囿於建軍優先考量任務下，在有限預算逐年籌補及更新舊式機具，更突顯工兵裝備項多（廠牌程式多樣）數量少及屆使用年限，仍需維持之特性；而國軍對於項多量少之機具，考量其成本效益，多以委商保修方式維持妥善效能；也因長期仰賴承商維修技能，計畫單位因此缺乏對機具系統認知及疏於自身知識管理，故往例於預算編列計畫作為上，ㄧ向依使用年限，區分「1至5年」、「5至10年」及「10年以上」等3個層級，並將每年每輛機具維修購置費用概以3％、6％及9％匡列或自由判斷方式編列，輒因缺乏立論依據，於歷年預算編審作業中，屢遭審查單位質疑未能精實作業而大幅刪減，致計畫階段預算過低，後續委商保修執行作業預算不足，衍生較差及無效的維修，不僅降低機具使用壽命，間接影響承商投入維修工作意願，使機具處於非妥善狀態下執行任務，衍生危安及影響工程目標達成，因此建立一個客觀可行之機具維修預算編列標準，實為本研究當務之課題。 本研究係以國軍工兵部隊使用之機具為研究對象，就其機具維修預算編列中，維修工資、修配料件及副油、運輸及倉儲管理、非預期維修較高之損耗、承商利潤等所佔維修成本比例，並考慮其維修預算編列增、減因子及參考機具使用頻率影響程度，建立維修預算評量之標準；結果顯示就國軍工兵部隊所使用之機具，應就其特殊性區分為「施工機具」等10類，以每「年」為週期，依類別區分每年維持費及維修因子中所佔比例，另機具使用頻率匡列每年機具維修預算，年維修費將隨物價波動等匯率分別上升1.2不等之趨勢，此上升趨勢，將助於計畫單位編列5年（中程）至10年（遠程）維修計畫概算及新購機具維修費編列參據，可提供爾後採購規劃維修決策之參考。 Implementation of Projects in Military Engineering Unit during peacetime and important Wartime combat support arms, involving all kinds of heavy machinery and fast tools to cross the river bridge. Under the top priority task, limited budget year and fill chips limited budget failed to update old equipment, for example of different brands of products in the industry causes limited shell life of product and Still maintain the characteristics thus the military have less machinery. The cost-effectiveness considerations, most committee to guarantee to maintain a proper manner effectiveness and depend on the result of long-term commitment to maintenance skills. Lack of planning unit system of computerized cognitive and neglect their own knowledge management. They come around once in the budget plan as a provision on refuse delivery according to the serviceable life. The distinction between "1-5", "five to ten years" and "over 10" three levels and each annual maintenance equipment purchase cost estimates to 3%, 6% and 9% Marina out or free judgment methods Provision. Instead because of a lack of arguments based on the calendar year in the budget pipeline operations, which was not questioned review unit operations and enhancement drastically cut, budget plan to stage low, the follow-up committee to guarantee the implementation of operational budget shortfalls, derivative ineffective and poor maintenance, not only reduced equipment life, and indirectly affect business input for maintenance work will, make the proper equipment at non-state mandate, derivative security crisis and impact goals, Therefore the establishment of a viable objective for the machinery maintenance budget provides standards-based research is a top priority issue. In this study, the Army Corps of Engineers to military equipment used for research on the maintenance of its equipment budget provision, the maintenance of wages, repair batching pieces and deputy oil, transportation and warehousing management, non-maintenance of higher expected loss commitment to share profits, and other maintenance costs proportion, and its maintenance budget provides increased reduction factor and the use of reference tools frequency, the establishment of the maintenance budget assessment standards; The results showed that on the military engineering unit used for the machinery, should be divided into its particularity "construction equipment" and other 10 categories, each "," cycle, according categories maintain an annual maintenance fee and share factor, Another frequently used tools Marina out equipment maintenance budget year, Maintenance costs will be, as the price fluctuations of the exchange rate rose from 1.2 trend, this upward trend will help plan flats out of five years (INF) to 10 (remote) program budget for the maintenance and repair with the new fee Buying provision , procurement planning for the future, making decisions for maintenance. |
