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Student Number 943205010
Author Wan-Chiang Wu(吳萬疆)
Author's Email Address 943205010@cc,ncu.edu.tw
Statistics This thesis had been viewed 3117 times. Download 3017 times.
Department Graduate Institute of Construction Engineering and Management
Year 2006
Semester 2
Degree Master
Type of Document Master's Thesis
Language zh-TW.Big5 Chinese
Title Study on Measuring Construction Dispute Compensation by ABC Approach
Date of Defense 2007-06-29
Page Count 73
Keyword
  • ABC
  • Construction Delay
  • Construction Dispute
  • Indirect Costs
  • Abstract Time burdens are almost always accompanied by increased costs. However, even an undisputed right by the contractor of entitlement to costs would be difficult to exercise unless those costs can be satisfactorily quantified and proven. The value of diligent recordkeeping cannot be over-stated and the method for quantifying the cost of delay is an imperative for most contractors.
    In practice, contractor’s delay claims against the owner have been pestered with unsatisfactory method of quantifying damages. Most common methods adopted by the courts include the “ratio” approach and the “actual disbursement” approach. Each of them possesses certain advantages over the other, yet none of them leads to realistic compensation.
    This work introduces an innovative method of cost accounting, namely Activity Based Costing (ABC), and investigates its potential into the realm of delay damages quantification. It is done by examining and comparing the reasoning in court rulings with a counterpart analysis by ABC. The result of the analysis is the basis for further inference.
    It is argued that by using ABC a contractor who presents a detailed breakdown of reasonable costs incurred during the delay period is a step closer to full and just recovery. The ABC method is useful for items which are conventionally difficult to prove and rule, such as salaries of the contractor’s officers performing general services at the home or branch offices, most capital expenses which cannot be allocated among jobs, or home office overhead which may be apportioned to a given project. It is suggested that a further development on Activity Based Management may be in need in order to provide useful assistance or information on cost categorization and management. Such services could be crucial if the contractor plans to undertake public works or other highly competed sectors.
    Table of Content 摘要i
    Abstractii
    誌謝iii
    目錄v
    圖目 錄viii
    表目 錄ix
    第一章緒論1
    1.1研究動機與目的1
    1.2研究範疇2
    1.3研究流程3
    第二章文獻回顧5
    2.1工程間接成本索賠5
    2.1.1爭議索賠的困難5
    2.2.2工程索賠之內涵7
    2.2.3目前間接成本索賠計算方法9
    2.2作業基礎成本制(Activity Based Costing, ABC)之回顧11
    2.2.1ABC與傳統成本制度之比較11
    2.2.1ABC緣起與發展11
    2.2.2雙構面ABC模型12
    2.2.3ABC之相關定義16
    第三章由ABC觀點檢視間接成本內容17
    3.1資源動因17
    3.2作業動因18
    3.3成本動因19
    3.4間接成本之內涵20
    第四章間接成本補償與ABC之適用情形22
    4.1適用性說明22
    4.2變更設計22
    4.3工率問題24
    4.4其他甲方因素25
    第五章案例分析28
    5.1分析架構28
    5.2案例一29
    5.2.1法院認可之工期展延原因30
    5.2.2承包商之間接成本主張30
    5.2.3業主對承包商間接成本主張之抗辯31
    5.2.4法官對間接成本之判決31
    5.2.5ABC觀點分析32
    5.3案例二34
    5.3.1法院認可之工期展延原因34
    5.3.2承包商之間接成本主張35
    5.3.3業主對承包商間接成本主張之抗辯36
    5.3.4法官對間接成本之判決36
    5.3.5ABC觀點分析38
    5.4案例三42
    5.4.1法院認可之工期展延原因43
    5.4.2承包商之間接成本主張43
    5.4.3業主對承包商間接成本主張之抗辯43
    5.4.4法官對間接成本之判決44
    5.4.5ABC觀點分析44
    5.5案例四46
    5.5.1法院認可之工期展延原因47
    5.5.2承包商之間接成本主張47
    5.5.3業主對承包商間接成本主張之抗辯47
    5.5.4法官對間接成本之判決48
    5.5.5ABC觀點分析49
    5.6案例五51
    5.6.1法院認可之工期展延原因52
    5.6.2承包商之間接成本主張52
    5.6.3業主對承包商間接成本主張之抗辯52
    5.6.4法官對間接成本之判決53
    5.6.5ABC觀點分析54
    5.7案例六55
    5.7.1法院認可之工期展延原因55
    5.7.2承包商之間接成本主張56
    5.7.3業主對承包商間接成本主張之抗辯57
    5.7.4法官對間接成本之判決58
    5.7.5ABC觀點分析60
    5.8小結62
    第六章結論與建議64
    6.1結論64
    6.2建議68
    參考文獻70
    附錄專家訪談名單73
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    Advisor
  • Ting-Ya Hsieh(謝定亞)
  • Files
  • 943205010.pdf
  • approve immediately
    Date of Submission 2007-07-23

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