- 期刊
- OpenAccess
各國技術服務計費制度之分析
ANALYSIS OF COST ESTIMATION AND PAYMENT SYSTEMS FOR CONSULTANT CONTRACTS IN VARIOUS COUNTRIES
摘要
決定合理的服務費用為技術服務計費制度之主要目標，惟業主對合理費用之認知及計算邏輯不同，因此產生不同類型之寄費制度。本研究藉由回顧美國華盛頓州交通處、台灣、日本國土交通省、中國大陸及英國財政部等五個國家的技術服務計費制度，探討各國預算編列、廠商評選、議價、費用核銷、成本查核及成本控制概念之特性。研究結果顯示，業主對技術服務費用高低之認知，應會影響計費查核之嚴謹度。美國認為服務費用所占成本比例較高，因此透過嚴謹的期初、其中與期末成本查核方式控管服務費用；英國認為服務費用占全生命週期成本屬於低比例，因此採用較寬鬆之計費方式，賦予廠商最高之自主彈性；日本國土交通省、台灣及中國大陸認為服務費用比例仍屬偏高，因此透過預算的額度來控制服務費用，惟廠商自主彈性居於美國及英國之間，本研究稱之為中彈性計費制度。此外美國及英國制度皆有助於業主掌控合理的服務費用，為學習美國制度，業主須先建立嚴謹之查核標準，且需要較多的查核人力；學習英國制度，業主須先有足夠歷史案例的成本數據，才能判斷廠商所提出之業主價值是否合理或可行。
並列摘要
Determining reasonable fees is the main objective of designing the cost estimation and payment systems for consultant contracts. However, project clients utilize different cost estimation and payment systems because of their varying views on the reasonableness of consultant fees. This study reviews the cost estimation and payment systems of consultant contracts for five countries, including the US (Washington State Department of Transportation), Taiwan, Japan (Ministry of Land, Infrastructure, Transport and Tourism), China (Engineering Design Charging Standard) and UK (Her Majesty's Treasure). Specifically, this work investigates the budgeting process, contractor selection method, contractual price negotiation process, cost review, and cost-control concept of the systems used in these countries. The main finding indicates that that project client’s view on whether the fee is high will affect the way he controls it. In the US, the fee is commonly considered to be high. As a result, stringent auditing system (low flexibility given to the consultant) is then applied. In the UK, the fee is viewed to be low by comparing it to the total life-cycle project cost. Thus, a system that has high flexibility in budgeting and cost reviewing is given to the consultant. In terms of the flexibility allowed for the consultant, the systems applied in Japan, Taiwan and China fall between those of the US and UK. Both the US and UK systems are helpful in determining a reasonable fee. However, in the US system, rigid auditing standards must be established and additional cost-audit manpower is required. In the UK system, sufficient historical cost data should be needed to evaluate the reasonableness of the consultant's proposed fee.