Korean Journal of Construction Engineering and Management (한국건설관리학회논문집)

Korea Institute of Construction Engineering and Management (한국건설관리학회)
권호 표지
DOI QR코드

DOI QR Code

A Rating Method for the Estimation of the Additional Overhead Expenses incurred by Schedule Extension in Public Construction Projects

공공건설공사의 공기연장에 따른 추가간접비 산출을 위한 요율방식 제안

  • Lee, Seung-Joon (Department of Architectural Engineering, University of Seoul) ;
  • Cha, Yongwoon (Korea Institute of Civil Engineering and Building Technology) ;
  • Han, Sangwon (Department of Architectural Engineering, University of Seoul) ;
  • Hyun, Chang-Taek (Department of Architectural Engineering, University of Seoul)
  • 이승준 (서울시립대학교 건축공학과) ;
  • 차용운 (한국건설기술연구원) ;
  • 한상원 (서울시립대학교 건축공학과) ;
  • 현창택 (서울시립대학교 건축공학과)
  • Received : 2021.03.11
  • Accepted : 2021.05.04
  • Published : 2021.05.31
Download PDF
⟨ Previous Next ⟩

Abstract

In domestic public construction, disputes are increasing due to differences among stakeholders regarding contract price adjustment. In particular, the actual cost-plus fee for overhead costs due to the schedule extension cannot be agreed upon at the administrative phase, and most of them seek judicial judgment. Thus, this study aims to propose a 'sufficiently satisfactory' alternative to reach an agreement before disputes in order to minimize disputes related to the calculation of additional overhead costs. To this end, this study proposes three alternatives based on the rate method. Firstly, when calculating additional overhead costs, it is not calculated as an actual cost-plus-fee method, but as a rate compared to direct labor costs among net direct costs. Secondly, the calculated indirect labor costs are compensated for up to the legal maximum of legal limit costs such as general management costs, profits and so on. Thirdly, it reflects overhead costs increased or decreased due to change orders. Risks were analyzed by collecting expert opinions on the proposed methods and applying actual cases. Finally, as a result of investigating the level of consensus for each stakeholder, it was confirmed that all stakeholders could agree regardless of the size of the company. The result of this study is expected to as a useful tool among stakeholders in the construction fields that can be able to easily agreed upon.

국내 공공공사에서는 계약금액 조정에 대한 계약당사자 간 이견으로 분쟁발생이 증가하고 있다. 특히 공사기간 연장에 따른 간접비의 실비정산 제도는 행정적인 단계에서 합의되지 못하고, 대부분 사법적인 판단을 구하고 있다. 본 연구의 목적은 추가 간접비 산출과 관련한 분쟁을 최소화하기 위해, 분쟁 발생전 합의를 도출할 수 있는 '충분히 만족할 만한' 대안을 제안하였다. 이를 위해, 추가 간접비 산출을 위한 요율방식 기반의 3가지의 구체적인 방안을 제안하였다. 첫째, 추가 간접비 산출 시 실비산정 방식이 아닌, 순공사비 중 직접노무비 요율로 산출한다. 둘째, 산출된 간접노무비에 일반관리비, 이윤 등 승률비용을 법정 최고한도까지 보상한다. 셋째, 설계변경으로 증감된 간접비를 반영한다. 제안한 3가지 방안에 대한 전문가 의견 수렴 및 실제 사례 적용에 따른 리스크를 분석하였다. 이에 대한 검증을 위해 이해관계자별 합의가능 수준을 조사한 결과, 기업의 규모에 관계없이 수급자와 발주처 모두 동의가능한 수준인 것으로 확인되었다. 본 연구에서 제안한 간접비산출 방식은 실제 실무에서 합의 가능한 대안으로써, 계약당사자 간의 합의의 도구로 활용될 수 있을 것으로 기대된다.

Keywords

References

  1. Construction Economy Research Institute Of Korea (CERIK) (2020). "Top 60 Tasks for Construction and Housing Regulatory Reform." Korea.
  2. Cho, S. (2016). "Institutional Improvement Plans for Indirect Cost Issues Due to Public Works' Prolonged Construction Period." Master thesis, Kyonggi Univ., Korea.
  3. Cho, D. (2017). "Institutional Improvement Plans for Indirect Cost Issues Due to Public Works Prolonged Construction Period." Master thesis, Chung-Ang Univ., Korea.
  4. Choi, M. (2010). "A Study on the Technique of Calculation of Construction Period Extension-Oriented Overhead Costs." Master thesis, Chung-Ang Univ., Korea.
  5. Lee, S. (2018). "Introduction to a Rating Method for the Estimation of the Additional Overhead Expenses incurred by Delayed Schedules." Master thesis, Univ. of Seoul., Korea.
  6. Hyun, H. (2013). "Contract Management and Claims." Cplus International, Koea.
  7. Jeong, K. (2016). "A Model to Estimate Additional Indirect Costs for Extended Construction Times." Doctoral thesis, Dongguk Univ., Korea.
  8. Jeong, K., and Lee, J. (2018). "Application of Accrual Basis for Calculation of Prolongation Cost in Construction Project." Korean Journal of Construction Engineering and Management, KICEM, 19(5), pp. 111-120. https://doi.org/10.6106/KJCEM.2018.19.5.111
  9. Kim, B., Seong, G., Bae, I., Bang. H., and Choi, H. (2019a). "An Design of Analyzing Process by Construction Extension of Time." Korean Journal of Construction Engineering and Management, KICEM, 20(4), pp. 104-113. https://doi.org/10.6106/KJCEM.2019.20.4.104
  10. Kim. D. (2019b). "A Study on the Legal Issue Due to Time Extension of Public Construction Work." Doctoral thesis, Kwangwoon Univ., Korea.
  11. Kim, K. (2018). "An Estimation Model for the Additional Overhead Cost of Extended Duration of Construction by using the Case Based Reasoning (CBR) Method." Master thesis, Univ. of Seoul, Korea.
  12. Koo, H. (2017). "A Selection Logic of Policy Making: Rationality, Constraint, and Symbol." Korean Journal of Public Administration, SNU-KIPA, 55(4). pp. 273-306. https://doi.org/10.24145/KJPA.55.4.10
  13. Korea Cost Accounting Association (2010). "A Study on the Improvement of Air Extension Cost Items." KCAA, Korea.
  14. Korea National Railway (2017). "Indirect Charge Response Manual." KNR, Korea.
  15. Kim, W. (2017). "Analysis and Implications of Wage Gap between Large and Small Company." I-KIET Industry and Economic Issues, KIET, 28, pp. 1-12.
  16. Lee, H. (2018). "A Risk Assessment Model for Delay Management Protocol in the Contract Conditions of International Construction Projects." Doctoral thesis, Ajou University, Korea.
  17. Sung, K. (2013). "A Study on the Legal Issues in Petitions for Indirect Costs, etc., in a Public Construction Contract." Master thesis, Kwangwoon Univ., Korea.
  18. Shin, Y. (2012). "Improvement of the Calculation Method on the Additional Costs due to Construction Delay." Doctoral thesis, Dongguk Univ., Korea.