關鍵詞:物料損耗、分包契約、激勵機制、營造廠、分包商 ;The issue of controlling material waste on site seldom becomes the focus of site management, due to the ignorable quantity and cost involved. Practitioners often take a lump-sum percentage off the total quantity of material used on site, treating the deduction as a justifiable amount of waste in routine construction. As the profit margin dwindles in the past decade in Taiwan’s construction industry, the area of material wastes has received more attention, and becomes one of the concerns for further cost saving on site. The idea of material control, as a sub-area of cost control, is not new. What is new is that site management has to establish an effective mechanism to raise attention is a long-forgotten area of cost concern. Indeed, as the stereotypical idea of a justifiable amount of waste has been in practice, pushing down the amount of material wastes requires innovative managerial approach. The aim of this study is to investigate the extent of material wastes in major construction activities, namely formwork, rebar work, and masonry. This study will exercise extensive interviews with field practitioners and to acquire their experience/wisdom in the area of material management. The emphasis of the attempted approach will be in devising incentive schemes in various aspects of supply chain management. The proposed schemes will then be tested by further interviews with qualified practitioners. The main contribution of this work includes first the extent to which material waste management is investigated, and secondly the most promising areas to achieving savings in material waste management are identified, and finally the managerial approach to incentivize savings on site is proposed. This proposed approach may be experimented further in future research.