| 摘要: | 現今的營造廠低價競標工程，利潤都非常微薄，平均毛利率極低。建築工程中，各工程項目施作都有編列其預算，以利其設計、規劃的依據。惟有隱藏性的費用，在工程契約、標單、施工規範及設計圖說中，無法精確預估。在現今營造廠的獲利都是賺取管理費用，工程從開工到結束，獲取利潤為總工程款的5%，但是臨時性的工種費用及廢棄物清運費用在標單上及預算編列，是無法估計。5%的毛利率，往往就以臨時性工種費用及營建廢棄物清運費用侵蝕了大半獲利。 各工程項目經專業分包後，由於利用比、議價，把廠商的利潤壓低，以期降低營造廠的成本，但是卻把節省的成本，花費在臨時性工種及營建廢棄物處理費用上。現今營造廠將臨時性工種及廢棄物處理費及由小包共同分擔，這恐造成廠商壓力，將工程單價提高。此時一個管理團隊的成功與否，可由隱藏性費用多寡中看出。 本研究將收集建築工程14個完工的個案，時間為民國90年至100年間，透天及大樓的案例，樓層為4至23層樓，工程花費金額為1.5億～31億元。 本研究將利用臨時工、打石工、廢棄物清運等費用，比較總樓地板面積，計算出建坪比，來評定花費是否合理，並探討其原因。再與管理費的多寡，來做評比是否提高管理費用或利用管理的模式，以期降低點工、打石工、廢棄物清運等費用。 本研究初步得出臨時工與總樓地板面積、總工程金額、建築物類型、管理費無明顯相關性佔總工程款約為1.21﹪。打石工費用與管理費有相關性，佔總工程款約0.32﹪。營建廢棄物處理費用與每坪造價有關，佔總工程款約0.87﹪。管理費用與總工程造價有關，佔總工程費用約2.37﹪。 希望能將隱藏性費用導入公共工程經費電腦估價系統(PCCES)，以作為營造廠在估價、預算編列，及工程進行中營造廠管理者控管的依據。Profits of Low Bidding Prices Engineering are very meager, therefore the average gross profit margin for Construction Co. is very low. For building construction, design and planning of each project is based on its budget. However, the hidden cost of project contract, tenders, construction specifications and design said is hard to accurately estimate.Construction Co. profit in today are earning from management costs, the profit is 5% of total construction receipts. But, temporary workers cost, construction waste clearance and disposal fees is hard to budget and estimate, these temporary costs eat into almost all 5% gross profit.Construction Co. itemize construction projects into sub-projects for negotiate with downstream companies to reduce payments. Nevertheless Construction Co. spend reducing payments on t temporary workers cost, construction waste clearance and disposal fees. Temporary workers and construction waste clearance and disposal fees are sharing with downstream companies. It could cause cooperation companies pressure and increase the engineering price. Hidden costs amount is the success factor of a management team.This research we investigate14 building projects cases, time of cases are 2001 to 2011, kinds of cases building are single family home and high-rise building , floods of cases are 4-23 floods, total construction receipts of cases are NTD 150 million to 3.1 billion.This research we compare total floor area with genaral labourer, concrete chipping worker, construction waste clearance and disposal fees expenses to estimate floor space ratio, assessing whether it is reasonable to spend, and explore the reasons. In addition, comparing with management fee to assess whether raising the management fees or utilizing management mode, in order to diminish the genaral labourer, concrete chipping worker, construction waste costs expenses .This researth preliminary draw a genaral labourer total floor area of the total project amount, the type of building, the management costs no correlation of about 1.21% of the total construction cost. Correlation Concrete chipping worker costs and management costs, about 0.32% of the total construction cost. Construction waste disposal costs per ping cost, about 0.87% of the total construction cost. management costs related to the total constructiont cost, about 2.37% of the total construction cost.We expect the hidden costs implication in Public Construction Cost Estimate System (PCCES), that is a referral for Construction Co managers in the valuation, the budget provision, and implementing constructions. |
