單價分析為工程成本估價之基礎，然而國內普遍並不重視單價分析或對其瞭解不夠，此情況除影響蒐集工料價格資訊的正確性，也使得單價分析之知識不易被重覆利用。因此，本研究旨在探討單價分析之作法，以使估價人員對於單價分析有一致的認知，並確保工料資訊可被蒐集及再利用。本研究首先回顧工程成本及單價分析相關文獻，接著說明單價分析組成與實務操作，再以實際案例檢視單價分析之編列的錯誤態樣。最後，本研究訪談實務界具有充足經驗的工程成本編估專家，以瞭解實務界執行單價分析之現況作法，並將其對單價分析作業的看法與編估方式進行彙整。本研究發現，實務界一致認為單價分析作業仍需仰賴工程師自身的估算經驗與知識，且單價分析編列較常發生工程細目名稱與編碼不一致之錯誤態樣；為降低錯誤態樣的發生，本研究建議實務界應定期修正或更新工料資料庫，應可避免錯誤的歷史工料資訊仍繼續引用。

Unit price analysis is the foundation of construction cost estimating. However, practitioners usually have insufficient understanding of unit price analysis and do not value its importance, making the price information of labor and material items incorrect and the knowledge of analysis not easy to be reused. This study, therefore, aims to probe the implementation of unit price analysis in practice for addressing the aforementioned problems. This study first reviews pertient research on construction cost composition and unit price analysis, and then introduces how the analysis is performed in practice. Common error patterns of performing unit price analysis are then illustrated through analyzing a real construction case. Lastly, several experienced construction cost estimators are interviewed and their opinions and comments on current analysis practices are summarized in the paper. This study finds that unit price analysis highly relies on engineers and estimators' personal experience and knowledge, and common error patterns are missing items and inconsistency between the names and codes of detailed work items. Regularly updating and modifying labor and material analysis databases shall prevent errors in unit price analysis and avoid incorrect price information to be continuously used.