道路工程經常綿延數十甚至數百公里，其關乎社會經濟的活絡、周圍居民的生活品質以及生態環境等，因此道路建設需同時考量經濟、環境與社會層面，以促進道路之永續性發展。為了瞭解道路工程中與永續性相關之措施，可以透過分析道路工程中與永續性相關之工項與成本，以了解道路工程中考量、納入的永續性內容。
本研究分析道路工程之綠成本，依據美國綠道路評估系統(Greenroads)中之評估指標，分析案例道路工程與綠道路指標的相關成本，以及我國綠色內涵指標，建立道路工程之綠成本架構。依與綠道路指標相關與否，將工程成本分為五大屬性，包含傳統成本中綠道路無關(屬性1)、傳統成本中綠道路相關(屬性2)、綠色內涵中一般成本(屬性3)、綠色內涵中綠道路相關(屬性4)、新增綠道路成本(屬性5)。
研究結果發現，依產業環境會計指引，某道路工程之環境成本佔6.1%；比對綠道路評估系統，案例工程有50%之成本與綠道路指標相關，其中89%屬於直接工程費，11%屬於間接費用；而MD-5當地材料指標以80公里運距計算佔工程金額32%，以40公里計算佔25%。
四個道路工程之道路綠成本中，各屬性佔比排序一致，由高至低依序為1、4、2、3，平均比例約52、34、13、1%。案例傳統中綠道路無關成本還是最高，平均佔52%，綠色內涵中與綠道路相關成本平均佔34%，因為綠色內涵大致與綠道路指標要求一致。
三個案例中之屬性2成本，某公司設計人力成本佔比(26%)遠高於其他二個案例，可能該公司規模較小，第一次接觸綠道路，而需多花時間思考。屬性4中，案例之材料成本均佔多數，平均佔比為90%，其次為施工人力，平均為7.3%，接著為機具設備，只佔2%，佔比最低為設計人力，平均為0.7%。

The main objectives of this research are: (1) Identifying the work items which are related to sustainability of roadway construction projects, and (2) Establishing a green cost framework and analyzing the cost composition for roadways.

This study first analyzed the green cost of a roadway project based on Greenroads rating system V2.0 through relevant construction data, including the bills of quantities, unit price tables, and interviews with designers and contractors. Then, it established a green cost framework and analyzed the cost composition of four roadway cases.

The green cost framework categorizes green cost into 5 attributes, based on Greenroads indicators and Green Contents: Attribute 1, traditional, not related to Greenroads; attribute 2, traditional, Greenroads related; attribute 3, general construction cost in Green Contents; and attribute 4, Greenroads and Green Contents related. Finally, attribute 5 is increased green roadway cost.

The research results show that the environmental conservation cost of a roadway project is about 6.1% of the total project cost according to environmental management accounting; 50% of the total cost is related to Greenroads indicators, in which 89% is the direct cost and 11% indirect cost; MD-5 local materials within 80km and 40km accounted for 32%, 25%, respectively of the total cost of a roadway project.

The research results also show that the attributes follow a consistent descending order. Attribute 1, 4, 2, 3, accounted for 52, 34, 13, 1%, respectively. In attribute 2, a design company has the highest design cost (26%), may be due to the small scale of the company, spending more time on green road design. In attribute 4, the material cost is more than 90%, leading the costs of construction labor, equipment, and design manpower.

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