| Title |
Improving the Payment System for Indirect and Pre-input Costs in Mechanical Equipment Construction |
| Authors |
Ja Kang Yang ; Sun Hyo Park ; Sang Ki Jin |
| DOI |
https://doi.org/10.6110/KJACR.2025.37.9.452 |
| Keywords |
산출내역서; 간접비; 기계설비공사; 제도개선; 선투입비; 하도급계약 Cost breakdown sheet; Indirect costs; Mechanical equipment construction; Policy improvement; Pre-input costs; Subcontracting |
| Abstract |
This study investigates the current practices and challenges associated with calculating and paying indirect costs and pre-input costs in mechanical equipment construction projects. It also proposes institutional and practical measures for improvement. As the importance of mechanical equipment construction grows in response to national policies promoting carbon neutrality and energy efficiency, persistent structural issues hinder the accurate reflection of these costs in cost estimation systems, largely due to the complexity and long duration of such projects. Through literature reviews, legal analyses, and case surveys of construction professionals, this study identifies key issues, including the omission of indirect costs in design documents and the failure to pay these costs during project schedule extensions. Based on these findings, the study offers a comprehensive improvement strategy that includes short-, medium-, and long-term initiatives, such as revisions to cost breakdown sheets, development of response manuals, implementation of training programs, and amendments to relevant laws. The results of this study are expected to enhance transparency in cost estimation and promote fair contractual practices in mechanical construction, ultimately contributing to future institutional reforms. |