工程技術服務費用的合理性，不僅影響設計與監造技術服務之成果，亦會影響工程施工完成之品質。近年來，技術服務費用之合理性受到公部門與技術服務廠商的重視與討論，然由於大多數公部門單位並不瞭解技術服務廠商之成本歸類與管理方式，以致雙方對於服務費用與成本間之落差原因並無法深入討論，亦衍生對服務品質認知之不同。為利瞭解技術服務廠商之成本結構，本研究首先就公部門技術服務成本結構進行說明，並進一步探討技服廠商會計結構與計畫成本結構後，再比較公部門與技服廠商之成本結構差異。此外，藉由分析美國對成本結構之看法，並與國內成本結構進行比較分析。研究結果之一顯示，技服辦法成本架構雖列有主要成本項目所涵蓋之費用項目名稱，但並未明確定義各項目之範圍及歸類原則，且這些項目與技服廠商一般所使用之成本項目名稱可能仍不相同。後續研究建議政府應可參考美國做法，逐漸建立技術服務工作相關標準與蒐集技術服務成本相關資料，以建立技術服務成本合理化之基礎。

Reasonable amount of contractual fee is critical to obtain satisfied engineering services, leading to good quality of construction work. However, government entities and engineering consultant firms often have difficulties in negotiating the reasonableness of consultant service fees because most government entities are not familiar with the required costs for running an engineering consultant project. Hence, this study aims to improve the understanding of the accounting and project cost structures of an engineering consultant firm in operating consultant projects. Additionally, this work compares the cost items of cost structures used by public sectors and engineering consultant firms. In the comparisons, the engineering consultant practices applied in the US are also included. The research result indicates that the cost structures (e.g., cost categories) adopted by public and private sectors are generally consistent; however, the detailed cost items in both sectors may vary. Thus, the cost items used by the public sectors should be further clarified in the future. Finally, this study suggests that the government define standard engineering consultant tasks and collect relevant cost data to set up a database for developing reasonable engineering consultant service fees.