國內對於因工期展延所衍生管理費補償於實務上多採「比例法」，按展延天數之比例調整管理費。然上述計算方式並未考量不同展延情形對承包商管理費支出的影響，以致補償計算金額有所偏差。鑑於承包商因展延工期所需增加支出之費用，會因不同之展延情形而有差異，本研究乃針對因不同工期展延情形所衍生的管理費補償計算問題，研訂適當之管理費補償處理方式。
本研究透過文獻探討及專家訪談，並就21個相關案例進行分析，探討對於不同工期展延情形時管理費補償之處理方式與現況問題，結果顯示國內於處理工期展延管理費補償時，多有對與工期展延無關之項目費用仍給予承包商管理費補償、未考量不同展延情形對管理費支出的影響、管理費補償計算基礎與重複計算等問題，有待改善。本研究參考英國營造法學會工程遲延處理準則和日本國土交通省「工事ソ一時中止ズ伴よ事務取扱要領」之作法，將不同展延情形等影響因子納入考量，並進一步利用模擬分析計算不同展延情形與時間關聯成本之折減係數(例如勞安與環保之時間關聯成本僅有該項目的33%及28.7%)。與就工程不同工程階段、不同停工天數等態樣進行分析比較，以建構「不同工期展延情形管理費補償計算模式」，可計算出較為合理之工期展延管理費補償金額。

Overhead damage due to delay is a very controversial issue since it is very difficult to verify the costs incurred are linked to the delay and to determine extra resources used. However, the methodology for the calculation of the expense incurred has been widely debated. There are significant discrepancies with regard to current practices of calculating prolongation costs by the over-simplified proportion method. Factors should be considered in assessing overhead damage relating to different circumstances and their effects of the delay and disruptions. The objective of this study is aimed to assist in the quick and efficient calculation of the appropriate compensation for prolongation costs to facilitate delay and disruption claims assessment and their resolution.
In this study, key issues and the major problems encountered in the calculation of damage of compensable delay of public construction were investigated first through extensive interviews with leading experts. Then, case studies(including 12 mediation cases,2 arbitration and 7 litigation cases )were conducted to explore the current practices of calculating overhead damages due to project delay. And various approaches for compensable damage with relate to the cost items that may incur due to owner caused delay were compared and analyzed. It is concluded that there are significant discrepancies in mediation and litigation with regard to the determination of jobsite overhead by the over-simplified proportion method currently employeed. Guidance set up in the SCL Delay and Disruption Protocol (UK) as well as in the MLIT Ordinance (Japan) are examined. Based on the results, taking account of the circumstances of the construction delay and the related expenses incurred, a modified method of pricing allocable overhead for dispute resolution are developed consequently.

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