政府採購法第四十六條第一項明確規定訂定底價之原則，惟各機關於此原則下訂定之底價仍產生極大差異，究其原因，乃各機關並非皆建立「底價訂定標準作業程序」，故站在公務人員保守心態及須於時效內圓滿達成任務之立場，往往未確實依政府採購法第四十六條第一項規定提出適當之建議底價供機關首長或其授權人員核定，致產生諸多「原不該產生」之投標廠商最低合格標之標價有「超底價」或「偏低不合理」情形，進而延宕採購效率，本研究認為該等情形應可透過建立「底價訂定標準作業程序」而減少。 以目前已有底價訂定標準作業程序之機關臺北縣政府為例，臺北縣政府訂定「建議底價簽辦及底價核定單」供臺北縣各機關使用，該核定單係依政府採購法第四十六條第一項訂定底價核定之各項目所佔權重及其調整係數計算基準，本研究於該標準作業程序架構下，以臺北縣泰山鄉公所97至99年度土木水利工程為例，採得標廠商之投標價格，探討該程序實務操作方式，並建議以「80/20法則」簡化訂定底價時最複雜之成本分析以減輕建議底價人員之壓力，再依該程序產生之結果，探討訂定底價「圖說強度、規範強度、契約嚴謹性、成本分析、市場行情及決標情形」等各項目所佔權重是否有不合理或不適當得改善之處，針對渠等得改善部分藉由「最佳化」方式求解各項目最適當之權重。 Although the Article 46 of Government Procurement Act clearly states the principle for the rules of setting government estimate for a procurement, there exists tremendous differences for different entities. The reason is because not every entity has developed its own standard operating procedures of set estimate, the procurement personnel may no propose an appropriate estimate, which is suggested by the Article 46 of Government Procurement Act, to the head of the entity or the personnel authorized by the head, and hence may generate an offered price which is so low that it evidently appears to be unreasonable, and thus delay the procurement efficiency. This study aims to develop a standard operating procedure for setting an estimate to mitigate the inefficiency of the procurement. Taipei County Government has followed the rules suggested by the Article 46 of Government Procurement Act to develop a standard operating procedure for setting an estimate to offer to its related entities for reference. Under the framework of above standard operating procedure, this study takes the advantage of the data from civil and hydraulic construction work procurement in Taishan Towship, Taipei County during 2008 and 2010 to analyze the unit prices of construction items offered by the winning tender, and then propose a “80/20” rule to simplify the cost analysis of government procurement occurred in the moment of setting government estimate. According to the results generated by “80/20” rule, this study further explore a proper weight of reference items for setting the government estimate, such as the drawings, specifications, and contract requirements by taking into account the costs, markets prices, and past award records of government entities, to remove the unreasonable or inappropriate weight of each item, and then generate the most appropriate weights derive by the method of optimization.
