營造廠成本控制策略之研究──以中小型營造業為例

Cost Control Strategies in the Construction Industry: Cases of SMEs

近十年來受全球疫情與地緣政治戰爭影響，導致營建原物料供需失衡且價格飆升。國內同時面臨基本薪資調漲與技術工嚴重短缺，使營造業面臨嚴峻的成本壓力。本研究旨在剖析中小型營造廠之經營現況，探討如何透過人力與材料管理策略，有效降低開支並提升企業競爭力。研究採用量化問卷與個案訪談之混合研究法。結果顯示，人力成本穩定化與材料避險採購為核心策略。實務上，引進「月薪制」能有效降低人員流動率並規避高額外包成本；材料方面，透過「期貨買斷」與「物料共用化」可穩定支出，並輔以行動通訊軟體達成輕量化數位管理效益。

Over the past decade, global events such as the COVID-19 pandemic and geopolitical conflicts have caused an imbalance in the supply and demand of construction materials, leading to a sharp rise in prices. Meanwhile, Taiwan faces challenges like rising minimum wages and a severe shortage of skilled workers, placing heavy cost pressures on the construction industry. This study analyzes the current operations of small and medium-sized construction companies and explores strategies to effectively reduce expenses and improve competitiveness through labor and material management. Using a mixed-method approach of quantitative questionnaires and case interviews, the research identifies labor cost stabilization and material hedging as the core strategies for cost reduction.
The results show that implementing a ''monthly salary system'' can effectively reduce staff turnover and help companies avoid high subcontracting costs. Regarding materials, using ''futures buying'' and ''material sharing''helps stabilize expenditures. Furthermore, utilizing mobile communication software for ''lightweight digital management'' provides a cost-effective way to improve efficiency. This study suggests that small and medium-sized firms should focus on internal information transparency and use their corporate reputation for financial and procurement hedging to achieve sustainable operations.