在機電工程專案的生命週期中，廠商如果能在備標階段，精確規劃其整體預算，以及在施工、驗收的階段，能有效掌控及監督預算，除了能夠維持其獲利的穩定外，亦能確保工程整體品質的提升，使客戶提昇信賴度，進而強化公司的品牌形象。過去國內對於機電工程預算管理的研究文獻甚少，造成預算變更的因子並不清楚，因此如何提升控制預算變更的水準並不容易。故本研究以機電工程為分析標的，經由相關文獻之收集、工程個案之彙整及統計分析等方法，以機電工程標單預算的主體架構為主軸，依序從機電工程生命週期之發包及施工階段，分析各項系統的預算變更原因及其影響。經由本研究之個案分析後發現，內部因素的「低價搶標」、「廠商估價不準或調撥預算」、「原設計與實際數量差異」、「廠商分包計畫不合宜」及「廠商預算漏編」；以及外部因素的「業主變更」、「原設計圖說不明確」、「設計規範廠牌獨家」、「機電管道及設備空間設計不足」及「下包商違約重新發包」或「下包無法履行合約」，是影響預算變更的主要關鍵因子，而本研究並針對這些關鍵因子提出改善之對策及建議。期望本研究之成果，除可提供機電相關業者進行預算管理參考外，亦期能對後續工程在預算控制水準的提升上有所助益。;Regarding to the life cycle of mechanical and electrical engineering (MEE) works for building construction projects, if a contractor can accurately plan its overall budget in the contracting stage, and effectively monitor and control the budget in the construction and acceptance stages, it is possible to maintain its profits stably and further to ensure project’s quality. By doing so, the contractor can increase its reliability from the client and strengthen its brand image. Lacking of research on the budget management issues of MEE projects, this results in that the causes of budget changes in MEE works for building construction projects are unclear. Therefore, to improve the level of budget change controls is difficult. Focusing on the scope of MEE works for building construction projects, this research collects related literature and analyzes a real case to identify the causes of budget changes based on the structure and items in bill of quantity for MEE works. After analyzing the causes and impacts of buget changes in contracting and construction stages, this study idenfies that “low price bidding,” “inaccurate cost estimate or budget reallocating,” “quantity variation between original design and in practice,” “inappropriate subcontracting plan” and “budgeting omission” in the internal dimension and “owner’s change,”, “unclear original design,” “exclusive design specification,” “insufficient design space for piping and equipment in MEE works” and “recontracting for other subcontractor after subcontractor’s default” or “inability of subcontractor” in the external dimension are the key causes. For those causes, this research also provides related countermeasures and suggestions for improvement. It is anticipated that the research outcomes are valuable for managing budgets in MEE works, and improve the management level of budget controls.
