執行預算管控方式為營造廠對於成本管控的手段,進行成本及採購預算管控。針對工程執行預算編製作業之編製方式、執行預算準備工作,透過工程預算管制及專案管理方式獲取該有之利潤,進行整套管控。本研究探討營建專案執行預算實務應用,以預算編製模式,提供管理者及經營者,管理及客觀判斷的建議。 本研究以營造廠建築工地為研究對象,探討預算成本管理執行問題及解決方式,以執行預算過程探討及流程為範圍,針對工地成本編製及成本管控為主軸,提出執行預算模式、缺失問題改善及建議。透過營建工程案例分析及探討取得成果,提出營建工程執行預算模式,並提供未來營造廠對於營建工程專案執行預算準確性及執行度參考。 本研究發現強化預算編製、執行管控、回饋模式三大流程,利用專案管理應用系統的宣導與執行、工地成本控制作業提升效率,改善工地管理改善縮短文書時間。預算編列作業重視的是項目、數量、單價、統計的作法,完整管理報表資訊建全建置、業主加減管理機制的強化、公司成控作業的效率提升,能使公司獲取更高利潤。加強個人成本觀念,精準的預估有助於工程成本的管控,降低安全現金門檻,讓資金運用更為靈活。合約、規範及圖說是工程的基本資料,業主變更頻繁,導致預算執行及成本管控差距落差過大,相關作業項目與編列預算在執行上有發生差異時,詳實記錄差異因素,回饋於完工報告內,做為未來專案執行參考依據。
Budget implementation and cost control are important for construction project management. There are still many problems regarding to over budget during the construction phae. In order to improve the over budget problem in practice, this research focuses on budget and cost control in practice during the construction phase and explores the budget implementation process. Through case analysis and interview with industry experts, construction executive budget model is proposed for general contractor to enhance implementation of budget effectively and save project cost. The findings strengthen the budget preparation, execution control, feedback models three processes with project management and application system of advocacy and implementation of cost control, site operations to enhance efficiency, improve site management improvements reduce the instrument time. Based on the result of case study, the application of proposed budget implementation can also improve cost overruns problems in the project, which makes it possible for the constrction project management to take corrective cost management. Finally, the facing problems, limitations, and suggestions are proposed for further practical implementation. Finally, benefits, limitations, difficulties, conclusion and suggestion are summarized for further application in practice.
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