摘要
營造業是國家經濟發展的火車頭工業，然而國內營造業的整體發展，因為政府並未有政策上的協助，加上台灣市場規模的限制、相關法令規章的僵化以及政策規範、招標程序的僵化…等多重因素影響下，使得與國際上大多數國家的發展模式並不相同，而營造從業人員為了適應及生存，自然就發展出一套獨特的經營模式和為了配合政府稅法規定的傳統記帳及計算成本方式。因為上述種種情況的影響，使得國內營造業面臨相當大的困境，除了無法技術提升之外，亦無法向國際發展競爭。因此為了協助營造廠商改善經營體質，了解目前營造廠商成本計算的合理性，乃利用作業基礎成本制度（ABC）來進行分析，以期找到目前ㄧ般營造業成本計算的問題所在，以期能提升營造廠的競爭能力。本研究乃採用一家一般個案營造公司，也是目前國內存在最多的營造公司型態，依據實際作業成本的分析，了解一般營造公司真正成本使用之比例何在？進而瞭解一般營造公司，能從中獲得一些啟發，然後對於公司內部組織型態、作業流程的調整及將公司有限的資源，做最充分、有利的分配及使用。
本研究先行依據個案營造公司的組織架構及成本歸屬方式，說明公司資源的分配方式，再依據公司實際經營的狀況，乃依據稅捐單位規定之分案、分年採用一次完工法及完工比例法…等將成本歸屬，詳列資源使用情況及公司經營管理階層所理解的成本狀況，再依據作業基本成本制度來重新將實際成本歸屬，讓所有資源之使用回歸真實面，以便提供經營管理階層較為正確的判斷依據。
本研究結論發現，目前ㄧ般營造公司因為市場規模的逐漸減小以及政府採購制度的影響，面臨實際經營上的困境，因為公司間接成本的居高不下，若欲降低間接成本支出，勢必影響到接案量的大小，因此面臨雞生蛋或是蛋生雞的困境。且在成本計算上，間接成本採用總成本的比例來計算，亦不合理。經常會有所謂未使用之間接成本加入直接成本中計算，或是加入間接成本中，使得間接成本偏高，如何拿捏直接成本與間接成本中間的平衡點，作業基本成本制度的結論，給予營造公司一個新的思維之路，或是如何藉由目前IT產業技術的協助，來達到全面降低成本的目標，似乎是眼前一條必行之路。

Abstract
Construction business is in fact a so-called locomotive industry for nation’s economic development. However, the integrated growth of domestic construction business is different from construction market development of most foreign countries due to multi-factors’ effect causing from restriction of market scale, heading toward a deadlock of laws and rules, uncertainty of policy regulation, etc. To adapt to circumstances and to survive, people in the construction business develop a practically unique running pattern. Owing to the rising of this special situation, the domestic construction firms encounter the dilemma of being unable to enhance techniques and can not possess capability of competing internationally. Based on this phenomenon, the research adopts one construction firm of general case, which is in the pattern existing in the most domestic construction firms in order to conduct analysis of related practical operation cost, and further understand what the using ratio is of the real cost by the general construction firms, and then assisting them to acquire some inspiration from the research achievement so as to proceed adjustment organization pattern inside the company and operation procedures as well as to distribute and to use the limited resource of the company sufficiently and effectively.
This research is to explain the distribution method of company’s resource by firstly basing on the organized structure and cost attribution method of the case construction firm, then basing on company’s practical running situation, which is in accordance with the regulations of the tax authorities by adopting one-time completion of the work as well as work completion ratio through splitting of the case and year to attribute the cost, to itemize in detail resource using status and cost status understood by company’s management level, then to re-attribute the practical cost according to the basic cost system of operation letting the use of all resources go back to reality so as to provide management level with more accurate judging basis.
It is found from the conclusion of this research that the general construction firms at the moment are facing the difficulties in practical running owing to gradual down-sizing of the market scale and the impact of the government purchase system. Because of company’s indirect cost keeping high, the taking of cases would be definitely affected if lowering down expenditure of the indirect cost. Therefore, the dilemma of “which comes first, hen or egg?” is thus being faced. In addition, it is also irrational that the indirect cost is calculated by adopting the ratio of total cost. Often there is a calculation by adding the so-called unused indirect cost into the direct cost, or into the indirect cost, causing the direct cost on the high side. How to control the balance point between the direct cost and the indirect cost, and the conclusion of the basic cost system in operation is giving a new thinking way to the construction firms, or how to be assisted by virtue of present IT industrial techniques so as to achieve the goal of total cost-down. This seems to be an inevitable road to go.

參考文獻
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