目前在實務上業主於工程管理費（或稱承包商管理費）預算編列時多以工程直接成本之一定比例估算，而該比例又多以參考過往案例得知，此種工程管理費之估算方式欠缺客觀依據，並不考慮工程特性、工區位置、工期長短等因素。然而因為每件工程都不可能完全一樣，因此即使是參考過往案例工程管理費之預算編列也應不同。相較於直接成本之估算方式，一般會依據工程實際之內容、數量、技術難易度，分析客觀之預算，而工程管理費卻欠缺相同之估計基準。本研究之目的即是希望能提出便於使用之客觀估算基準，讓業主於管理費預算編列時能依照工程的特性進行管理費的預算編列，讓管理費預算的編列能有所依據也更合理。本研究收集實際案例進行迴歸分析，得出之結果具有一定之準確度，在限制之施工技術難易度、工期長短以及工程規模等條件下，該參數式之準確度可在百分之八十以上，具有一定之實用價值。由此，業主於工程管理費預算編列時，能依照工程的特性進行工程管理費的預算編列，工程管理費預算的編列能有所依據也更合理。 In Taiwan, owner prepares budget for construction overhead by a fixed percentage fee, most of them in the scale of 5% of the contract value. This fee does not count in accord to duration, site, or construction sophistication of the project configuration. By interviewing construction overhead budget experts and reviewing related literature, a parametric model by Multiple Regression Analysis for construction overhead is proposed. Construction owners can adopt it to budget construction overhead objectively. The core of the study is to establish parameters used in the model. Nonetheless, due to insufficiency of data, the limit of this model is: Project Duration between 525-1002 days, Project Cost between 217.961 to 160 million, and the Difficulty Score (require the use of assessment methods in this study) is lower than 3. Different companies using this model will have errors, but the overall accuracy will still be above 80%.
