營造工程成本加成契約執行問題與因應對策之研究

A Study on Problems and Solutions for Cost-Plus Contract of Building Projects

黃文賢(Wen-Hsien Huang)

指導教授 ： 曾惠斌

國立臺灣大學/工學院/土木工程學研究所/碩士(2009年)

https://doi.org/10.6342/NTU.2009.10144

摘要

摘 要

成本加成契約近年興起於國內工程界，其主要原因為營建原物料大幅上漲，營造公司無法承受如此劇烈的波動，工程業主為搭上此波景氣，急需營造公司承攬工程以儘速銷售房屋，所以由業主承擔物價上漲風險，營造公司收取結算金額之固定百分比為利潤管理費，以此模式簽訂成本加成契約。以此契約模式簽訂之工程案量不多，有許多工程尚在興建階段，完工的工程屈指可數，工程業主在篩選合作對象時非常謹慎，只有幾家信譽良好之大型營造公司有機會以此契約模式承攬，其主要原因為國內以此方式執行的經驗不多，對於執行之模式還處於摸索階段，契約架構亦不完備，在此條件下工程業主若貿然與中小型營造公司合作風險太高，有可能造成成本失控。因此；若契約模式無法適用於一般的營造公司，而需篩選對象，就表示其內容、架構需補強。但是補強之速度非一蹴可幾，利用執行中的案例發現問題，並謀求解決之道逐漸補強就是方法之一。
國內在此相關研究資料不足，實證研究亦相當缺乏。本研究結合前人之相關理論，以專家訪談方式加上親自參與實際案例之心得，探討國內工程界採用成本加成契約模式執行方式及內容，並彙整執行契約中之各種態樣並研擬其對策，最後以問卷方式統計分析驗證對策之合理性及客觀性，以提供日後擬簽訂此類契約之業主或營造公司參考。
本研究從契約條款執行、分包商選擇、計價方式及議價方式等數個構面進行探討與分析。研究中發現契約執行過程大部份之爭議可以透過共同參與方式解決，對增加之成本亦可於契約內事先加以規範雙方分擔之比例獲得解決。此外；在分包商選擇部份，國內大多數營造公司均有「班底」組織，但亦引進部份新分包商進入，以強化競爭能力，採用班底之功用為追求採購成本及交易成本之極小化。
關鍵詞：成本加成、契約架構、分包商選擇、計價方式、契約條款執行

關鍵字

成本加成；契約架構；分包商選擇；計價方式；契約條款執行

並列摘要

Abstract

Cost Plus contracts have been applied to some construction cases in Taiwan recently. The chief reason is that the price of construction material is getting higher and higher and the contractors can’t afford to suffer the great losses. Most construction companies have little desire to procure contracts. In addition, many construction owners think the economy in Taiwan will be getting better and better, so they are in a hurry to find contractors to finish the building so as to sell them as soon as possible. In Cost Plus contract, the owner is responsible for the risk of wild fluctuation in construction material and the contractor only earn constant percent of profits. Cost Plus contract seems like a good way to serve the owner’s purpose and solve the contractor’s problem above. However, there are not many projects adopted Cost Plus contract. Some of them are under construction. Few of them have finished already. The owners are very careful in choosing the contractor and only give their projects to the well-known construction corporations. The most reason is that there is little experience in Cost Plus contract in Taiwan. The content of the contract is not perfect and many things have to be try and error. In this condition, it will have a great risk for the owner to give their project to a medium or a small construction company; therefore, the cost plus contract is not suitable to them. It means that the content of cost plus contract needs to be improved. Finding the problems and try to solve them is one of the good ways to improve it. However, we are not able to achieve the ideal in a short time.
There is little research focused on cost plus contract in Taiwan, and its case studies are rare, either. This research collects and reads some theses that are related to cost plus contract at first. Then, explore how to run the cost plus contract in some construction cases in Taiwan by interviewing the specialist and the experience of taking part in the real construction cases. After that, collect all of the problems that might be happened during the period of construction and try to analyze how to solve them. Finally, send out questionnaire to check whether the method to solve these problems are reasonable and objective so as to give some advices to the owners that would like to make a cost plus contract.
This research explores and analyzes the cost plus contract through contract, subcontractor selecting, payment, procurement, and so on. After analyzing, we find that most of the arguments during the period of construction can be solved by meeting. It can set out the regulation that how to share the additional cost in contract. In addition, most of the construction corporations always like to choose the same subcontractors to reduce the cost. In fact, the new subcontractor might make the project more competitive.
Besides, this research also finds it is not a good way to give the contractors constant percent of profits. It should put more cost pressure to the contractors and give the contractors some money if they reduce the cost of the project. It is of great help to reduce the cost of the project. Finally, this research finds inviting bidding more times sometimes can’t reduce the cost, because some of the bidders will make inquiries about the project.
Key words：cost plus contract, compact framework, subcontractor selecting, payment, cost plus contract through contract.

並列關鍵字

cost plus contract；compact framework；subcontractor selecting；payment；cost plus contract through contract

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