監造單位於工程專案中肩負職業安全衛生、品質管理與工程進度管理三大核心技術服務，然其產出為無形之專業技術服務，成本支出幾乎全數屬於間接成本，加之一職多工之作業特性，使得各項技術服務之資源耗用長期難以被客觀量化，內部成本管理因而缺乏有效依據。 面對此一困境，本研究從管理會計與多準則決策領域尋求方法論支撐。傳統成本制因其數量基礎之分攤假設，在監造此類知識密集型服務情境中早已失效；相較之下，作業基礎成本制（ABC）透過「產品消耗作業、作業消耗資源」之兩階段邏輯，能有效處理間接成本之歸屬問題，而層級分析法（AHP）則可將專家實務判斷轉化為客觀相對權重，彌補監造服務缺乏硬性量化數據之不足。 基於上述理論基礎，本研究整合ABC與AHP，建構涵蓋總資源池、資源池、作業活動、作業動因與成本標的之五層級監造單位技術服務成本模型，並透過修正型德爾菲法邀請具實務經驗之監造專業人員，就模型各層級之合理性進行驗證與修訂，確保架構貼近現場實務。 透過兩大階段之AHP專家問卷調查與量化運算，本研究最終推導出職業安全衛生、品質管理與工程進度管理三大技術服務之資源耗用佔比，較為客觀地呈現監造單位之內部成本結構，並就各項結果之實務意涵進行深入討論。 本研究驗證了ABC與AHP整合應用於監造單位內部成本管理之可行性，填補了現有文獻於此領域之研究缺口，所建構之模型可作為監造單位資源配置與管理決策之參考依據，並期望為後續相關研究提供可延伸之方法論基礎。;Construction supervisors are responsible for three core technical services throughout a project lifecycle: occupational safety and health， quality control， and construction progress management. Unlike contractors， whose costs can be tracked through tangible inputs such as materials and equipment hours， the work performed by construction supervisors is inherently intangible — nearly all expenditures fall under indirect costs， with personnel simultaneously performing overlapping duties across all three service domains. This multi-tasking nature makes it fundamentally difficult to objectively attribute resource consumption to any single technical service， leaving internal cost management without a reliable quantitative basis. To address this challenge， this study draws upon established frameworks from management accounting and multi-criteria decision-making. Traditional volume-based costing systems， which assume a linear relationship between output and overhead， prove inadequate in knowledge-intensive service contexts such as construction supervision. Activity-Based Costing (ABC)， with its two-stage allocation logic of "products consume activities， activities consume resources，" offers a more structurally sound approach to indirect cost attribution. Complementing this， the Analytic Hierarchy Process (AHP) translates expert professional judgment into statistically grounded relative weights， compensating for the absence of hard quantitative data inherent to construction supervisor operations. Building on this theoretical foundation， the study integrates ABC and AHP to develop a five-tier cost model for construction supervisor technical services， encompassing a total resource pool， resource pools， activity categories， activity drivers， and technical service objects. A Modified Delphi Method was subsequently employed， engaging experienced construction supervisors to validate and refine the model′s structure， ensuring its alignment with field practice. Through a two-phase AHP expert questionnaire survey and subsequent quantitative computation， the study derives the proportional resource consumption attributed to each of the three technical services， providing a more objective representation of the internal cost structure of construction supervisors and offering practical insights into resource allocation implications. The findings demonstrate the feasibility of integrating ABC and AHP within the context of construction supervisor cost management， addressing a gap largely absent from existing literature. The proposed model serves as a reference framework for internal resource allocation and managerial decision-making， while also providing an extensible methodological foundation for future research in this domain.
