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題名 國際EPC統包公司工程估價準確性分析:影響因素與提升策略
Analysis of Product Valuation Accuracy of International EPC Turnkey Companies: Influencing Factors and Improvement Strategies
作者 林俊賢
Lin, Chun-Hsien
貢獻者 周冠男<br>梁嘉紋
林俊賢
Lin, Chun-Hsien
關鍵詞 EPC統包
工程估價
估價準確性
風險管理
數位化工具
估價偏差
EPC Turnkey
Engineering Cost Estimation
Estimation Accuracy
Risk Management
Digital Tools
Estimation Deviation
日期 2025
上傳時間 4-Aug-2025 13:04:35 (UTC+8)
摘要 在基礎建設與能源轉型加速發展下,EPC(Engineering, Procurement, Construction)統包模式成為大型工程主流。由於多採固定總價承攬,工程估價的準確性關係到專案獲利與履約風險,成為統包商營運成敗的關鍵。 本研究針對國際EPC公司,分析常見估價方法,包括模組化底稿法、類比與參數混合法、風險調整法、成本加成法與數位化工具應用,並探討其優劣與適用性。研究同時歸納估價誤差的來源,區分為內部因素(如設計資訊不足、方法不當、經驗不足)與外部因素(如物價波動、缺工、法規變動等)。 透過C公司與韓國三星工程案例分析,顯示估價誤差將導致財務損失與履約困難。統計結果指出,最主要誤差來源為缺工、物價上漲、風險評估不足、數量估算不準與單價低估等。 本研究進一步提出改善策略,從制度、流程、技術與人員四面向切入,建議建置單價資料庫、完善審查制度、導入BIM與AI工具、推動ITB文件解讀與專業訓練等,同時彙整實務作法如Open Book合約與估價平台應用,協助建構整合性估價管理體系,並強調推動價格資訊透明與數位轉型對提升估價準確性之重要性。
Amid the rapid development of global infrastructure and the energy transition, the EPC (Engineering, Procurement, Construction) contracting model has become mainstream for large-scale projects. Due to its lump-sum pricing nature, the accuracy of cost estimation plays a critical role in determining project profitability and contract performance, making it a key success factor for EPC contractors. This study focuses on international EPC companies and analyzes commonly used estimation methods, including the modular bottom-up method, analogous and parametric hybrid approaches, risk-adjusted estimation, cost-plus method, and digital tools. The strengths, limitations, and applicability of each method are reviewed. The research further classifies sources of estimation errors into internal factors (e.g., insufficient design data, inappropriate methods, and limited experience) and external factors (e.g., price volatility, labor shortages, and regulatory changes). Through case studies of Company C and Samsung Engineering, the analysis highlights the financial losses and contractual risks resulting from inaccurate estimates. Statistical results indicate that the primary sources of cost deviations are labor shortages, material price surges, inadequate risk assessments, insufficient quantity take-off, and underestimation of unit prices. To address these issues, this study proposes improvement strategies from four perspectives: institutional, procedural, technological, and personnel. Recommendations include building a comprehensive unit price database, establishing rigorous estimation review mechanisms, implementing BIM and AI tools, and enhancing ITB (Invitation to Bid) document analysis and professional training. Common industry practices such as Open Book contracting, estimation platforms, and ITB workshops are also summarized to support the development of an integrated cost estimation management system. The study concludes by emphasizing the importance of promoting price transparency and digital transformation to enhance the accuracy of engineering cost estimates and strengthen the global competitiveness of the EPC industry.
參考文獻 1. PMI (2017). A Guide to the Project Management Body of Knowledge (PMBOK Guide), 6th Edition. 2. AACE International (2016). Recommended Practice No. 18R-97: Cost Estimate Classification System – As Applied in Engineering, Procurement, and Construction for the Process Industries. 3. Deloitte (2020). Global EPC industry outlook and risks report. 4. MEED. (2015). Samsung Engineering posts major loss on Middle East projects. 5. AACE International. (2022). Cost Estimating Classification System Update. 6. McKinsey & Company. (2021). Construction’s Digital Future. 7. Deloitte. (2022). 2022 EPC Market Outlook: Navigating Uncertainty Through Resilience. 8. Reuters. (2015, October 22). Samsung Engineering in $1 billon rights issue after huge loss; shares dive.. 9. Deloitte (2020). The Risk of Underbidding in EPC Projects. 10. PMI (2017). Managing Cost Estimation in Complex Construction Projects. 11. Richard K. Ellsworth (2007). Cost to Capacity Factor Development for Facility Projects. Cost Engineering Vol. 49. No.9 12. 吳培旭,2024,「物價風險對工程估價影響之研究_以複循環電廠工程為例」國立政治大學商學院經營管理碩士學程國際金融組碩士論文 13. 葉禩正,2013,「合資承攬與共同承攬分析之研究-以台灣大型統包工程為例」國立臺灣科技大學企業管理所在職專班碩士論文 14. 許景翔,2006,「廠商投標價決定模式-由分項工程角度切入」國立交通大學土木工程學系碩士論文 15. 葉欣頤,2021,「EPC統包工程專案潛在風險分析之初步研究」國立台灣大學土木工程學系碩士論文 16. 王廣文,2015,「煉油石化統包工程專案管理之個案研究-以泰國某一石化場統包工程為例」國立政治大學商學院經營管理碩士學程全球企業家組碩士論文 17. 杜訓、黃如寶,1998,「國際工程估價」淑馨出版社 18. 林秉毅,2004,「工程專案生命週期成本估價方法之探討」國立交通大學土木工程學系碩士論文
描述 碩士
國立政治大學
經營管理碩士學程(EMBA)
112932119
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0112932119
資料類型 thesis
dc.contributor.advisor 周冠男<br>梁嘉紋zh_TW
dc.contributor.author (Authors) 林俊賢zh_TW
dc.contributor.author (Authors) Lin, Chun-Hsienen_US
dc.creator (作者) 林俊賢zh_TW
dc.creator (作者) Lin, Chun-Hsienen_US
dc.date (日期) 2025en_US
dc.date.accessioned 4-Aug-2025 13:04:35 (UTC+8)-
dc.date.available 4-Aug-2025 13:04:35 (UTC+8)-
dc.date.issued (上傳時間) 4-Aug-2025 13:04:35 (UTC+8)-
dc.identifier (Other Identifiers) G0112932119en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/158346-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 經營管理碩士學程(EMBA)zh_TW
dc.description (描述) 112932119zh_TW
dc.description.abstract (摘要) 在基礎建設與能源轉型加速發展下,EPC(Engineering, Procurement, Construction)統包模式成為大型工程主流。由於多採固定總價承攬,工程估價的準確性關係到專案獲利與履約風險,成為統包商營運成敗的關鍵。 本研究針對國際EPC公司,分析常見估價方法,包括模組化底稿法、類比與參數混合法、風險調整法、成本加成法與數位化工具應用,並探討其優劣與適用性。研究同時歸納估價誤差的來源,區分為內部因素(如設計資訊不足、方法不當、經驗不足)與外部因素(如物價波動、缺工、法規變動等)。 透過C公司與韓國三星工程案例分析,顯示估價誤差將導致財務損失與履約困難。統計結果指出,最主要誤差來源為缺工、物價上漲、風險評估不足、數量估算不準與單價低估等。 本研究進一步提出改善策略,從制度、流程、技術與人員四面向切入,建議建置單價資料庫、完善審查制度、導入BIM與AI工具、推動ITB文件解讀與專業訓練等,同時彙整實務作法如Open Book合約與估價平台應用,協助建構整合性估價管理體系,並強調推動價格資訊透明與數位轉型對提升估價準確性之重要性。zh_TW
dc.description.abstract (摘要) Amid the rapid development of global infrastructure and the energy transition, the EPC (Engineering, Procurement, Construction) contracting model has become mainstream for large-scale projects. Due to its lump-sum pricing nature, the accuracy of cost estimation plays a critical role in determining project profitability and contract performance, making it a key success factor for EPC contractors. This study focuses on international EPC companies and analyzes commonly used estimation methods, including the modular bottom-up method, analogous and parametric hybrid approaches, risk-adjusted estimation, cost-plus method, and digital tools. The strengths, limitations, and applicability of each method are reviewed. The research further classifies sources of estimation errors into internal factors (e.g., insufficient design data, inappropriate methods, and limited experience) and external factors (e.g., price volatility, labor shortages, and regulatory changes). Through case studies of Company C and Samsung Engineering, the analysis highlights the financial losses and contractual risks resulting from inaccurate estimates. Statistical results indicate that the primary sources of cost deviations are labor shortages, material price surges, inadequate risk assessments, insufficient quantity take-off, and underestimation of unit prices. To address these issues, this study proposes improvement strategies from four perspectives: institutional, procedural, technological, and personnel. Recommendations include building a comprehensive unit price database, establishing rigorous estimation review mechanisms, implementing BIM and AI tools, and enhancing ITB (Invitation to Bid) document analysis and professional training. Common industry practices such as Open Book contracting, estimation platforms, and ITB workshops are also summarized to support the development of an integrated cost estimation management system. The study concludes by emphasizing the importance of promoting price transparency and digital transformation to enhance the accuracy of engineering cost estimates and strengthen the global competitiveness of the EPC industry.en_US
dc.description.tableofcontents 致謝 I 摘要 II Abstract III 目次 IV 表次 VI 圖次 VII 第一章 緒論 1 第一節 研究動機與背景 1 第二節 研究目的 2 第三節 研究架構流程 3 第二章 理論與文獻探討 6 第一節 工程估價的基本概念 6 第二節 常見的工程估價方法 13 第三節 從EPC統包企業觀點探討工程估價準確性的重要 16 第三章 影響工程估價準確性的關鍵因素 21 第一節 內部因素 21 第二節 外部因素 22 第三節 案例分析: C公司執行案例分析說明 24 第四章 提升工程估價準確性的策略 40 第一節 工程估價準確性的制度面建議 40 第二節 工程估價準確性的流程面建議 41 第三節 工程估價準確性的技術面建議 43 第四節 工程估價準確性的人員面建議 44 第五章 估價準確性提升具體措施與管理對策分析 47 第一節 背景摘要與估價誤差來源說明 47 第二節 管理對策分類與統整 48 第三節 分析觀察與建議 49 第六章 結論與建議 51 第一節 結論 51 第二節 建議 53 參考文獻 56zh_TW
dc.format.extent 1844799 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0112932119en_US
dc.subject (關鍵詞) EPC統包zh_TW
dc.subject (關鍵詞) 工程估價zh_TW
dc.subject (關鍵詞) 估價準確性zh_TW
dc.subject (關鍵詞) 風險管理zh_TW
dc.subject (關鍵詞) 數位化工具zh_TW
dc.subject (關鍵詞) 估價偏差zh_TW
dc.subject (關鍵詞) EPC Turnkeyen_US
dc.subject (關鍵詞) Engineering Cost Estimationen_US
dc.subject (關鍵詞) Estimation Accuracyen_US
dc.subject (關鍵詞) Risk Managementen_US
dc.subject (關鍵詞) Digital Toolsen_US
dc.subject (關鍵詞) Estimation Deviationen_US
dc.title (題名) 國際EPC統包公司工程估價準確性分析:影響因素與提升策略zh_TW
dc.title (題名) Analysis of Product Valuation Accuracy of International EPC Turnkey Companies: Influencing Factors and Improvement Strategiesen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 1. PMI (2017). A Guide to the Project Management Body of Knowledge (PMBOK Guide), 6th Edition. 2. AACE International (2016). Recommended Practice No. 18R-97: Cost Estimate Classification System – As Applied in Engineering, Procurement, and Construction for the Process Industries. 3. Deloitte (2020). Global EPC industry outlook and risks report. 4. MEED. (2015). Samsung Engineering posts major loss on Middle East projects. 5. AACE International. (2022). Cost Estimating Classification System Update. 6. McKinsey & Company. (2021). Construction’s Digital Future. 7. Deloitte. (2022). 2022 EPC Market Outlook: Navigating Uncertainty Through Resilience. 8. Reuters. (2015, October 22). Samsung Engineering in $1 billon rights issue after huge loss; shares dive.. 9. Deloitte (2020). The Risk of Underbidding in EPC Projects. 10. PMI (2017). Managing Cost Estimation in Complex Construction Projects. 11. Richard K. Ellsworth (2007). Cost to Capacity Factor Development for Facility Projects. Cost Engineering Vol. 49. No.9 12. 吳培旭,2024,「物價風險對工程估價影響之研究_以複循環電廠工程為例」國立政治大學商學院經營管理碩士學程國際金融組碩士論文 13. 葉禩正,2013,「合資承攬與共同承攬分析之研究-以台灣大型統包工程為例」國立臺灣科技大學企業管理所在職專班碩士論文 14. 許景翔,2006,「廠商投標價決定模式-由分項工程角度切入」國立交通大學土木工程學系碩士論文 15. 葉欣頤,2021,「EPC統包工程專案潛在風險分析之初步研究」國立台灣大學土木工程學系碩士論文 16. 王廣文,2015,「煉油石化統包工程專案管理之個案研究-以泰國某一石化場統包工程為例」國立政治大學商學院經營管理碩士學程全球企業家組碩士論文 17. 杜訓、黃如寶,1998,「國際工程估價」淑馨出版社 18. 林秉毅,2004,「工程專案生命週期成本估價方法之探討」國立交通大學土木工程學系碩士論文zh_TW