營建工程因為工期展延而生爭議屢見不鮮，其中因展延而生補償費用計算之爭議，長期以來雖有諸多判決與文獻探討，然對於補償項目及計算方式仍莫衷一是。過往論者往往直接探討各該項目應如何計算或如何建立模型，殊少從各該項目之成本性質著手；實務判決則往往武斷認定，甚少探討其法理依據。以致關於工期展延期間承攬人補償費用應如何計算之爭議，仍未能有效解決。 本文認為工期展延期間承攬人補償費用之計算為契約漏洞，應依法學方法關於契約漏洞填補方式予以補充契約解釋。本文探討補充契約解釋方法時，認為補償費用計算涉及工程經費編列，過往文獻僅從直接工程費用與間接工程費用角度探討，未仔細區分成本性質及探究引起成本變動之原因（即成本動因），是造成現行爭議無法解決之根本原因。故本文從成本會計制度與工程經費編列方式之探討，並透過判決及學說文獻回顧，確認現行爭議之所在乃係基於成本效益考量所致；進而以法律經濟分析之效率觀點作為漏洞填補方式，為工期展延期間承攬人補償費用計算之契約補充解釋建立其法理基礎。 ;Empirical delay compensation has brought discussions by various angels to the courts. The study objective is to provide an alternative resolution for delay compensation occurring in construction projects based on cost accounting and legal economic analyses. A comprehensive literature review has been conducted on cost accounting, engineering budgeting, cost amortization, schedule delays, delay compensation, legal economic theories and analysis, trade cost, and construction contract. The summary from these topics forms the practical findings: (1) contracted delay compensation, (2) non-contracted accrual and proportional compensation, and (3) compensation activities using legal economy. The case study adopting the findings shows its feasibility positive for court verdicts.
