| 摘要: | 營造公司的生存在於工程取得之承攬，並遵循與客戶所簽訂之合約內容、確保安全及品質，並力行環境保護，最為重要是同時創造必要之利潤，使得一家企業能夠持續成長永續經營的基本需求。近年來大環境因素，如物價高漲、施工人力短缺、國際情勢影響、及疫情因素等，導致公共工程流標數次增加，已承攬進行中公共工程履約爭議不斷，綜觀其原因乃施工過程中受到各種外部、內部等因素干擾，導致施工承攬者風險提高利潤降低所致。因此，本次研究將藉由分析廠商於大型公共工程建築案例工程承攬時，所面臨在施工過程中存在原估算利潤和執行預算差異、工程變更、結構體與裝修分包費用和執行預算差異、新冠疫情、部分驗收及分段查驗等之影響因素，找出廠商履約時面臨預期利潤減少之問題，並藉由分析施工利潤率變化之原因及解決對策，以提供廠商提升管理能力時參考。;The survival of construction companies relies on winning project contracts, compliance with the contract conditions and terms signed with the owner, ensuring safety and quality, and practicing environmental protection, while the most important thing is generating necessary profits so that an enterprise can continue for sustainable growth and development as the basics of operation need. However, recent major environmental factors, such as inflation, labor shortages, international situations, and pandemic impacts, have significantly increased public construction project tender failures and resulted in increased disputes during ongoing projects. The main causes of such disputes are external and internal factors that interfere with the construction process, increasing risk and decreasing contractors′ profits.
Therefore, this study has analyzed and investigated the influencing factors, including the difference between the estimated profit and the actual implementation budget, design changes in the project, the differences between the budgets for the structure and the decoration’s subcontractor, and the actual implementation budgets, the COVID-19 pandemic, partial inspections, and section inspections, by using large-scale public construction projects as case studies. It aims to identify the common problems that decrease anticipated profits during the contract performance, and to discuss the approaches that can resolve the identified problems. This study’s outcomes will benefit the contractor that attempts to increase management capability. |
