全臺灣軌道路網長度中將近百分之七十屬於國營臺灣鐵路股份有限公司(臺鐵)管轄，其軌道形式主要可分為傳統道碴軌道及直結式 PC 枕無道碴軌道，無道碴軌道是屬於省力化軌道，養護成本較傳統道碴軌道低，然而目前國內並未有相關研究計算臺鐵現行兩種軌道形式的工務養護成本。
本論文先透過相關文獻回顧歸納出軌道工務養護成本需要探討的面向，並在臺鐵目前營運路線中尋找條件相近且分別屬於兩種不同軌道形式的路線進行資料收集。判讀相關資料後決定以臺鐵沙崙支線與六家支線作為研究對象，並以人力、機具及材料等三個項目進行軌道工務養護成本計算。
研究結果顯示，沙崙支線(無道碴軌道)的單位公里軌道工務養護成本較低，約為六家支線(傳統道碴軌道)的 40%，其中以人力成本項目為主要成本差距來源。而人力、機具及材料三種成本中，兩支線的人力成本皆約佔年度工務養護總成本中的 60%，為主要成本來源。將兩支線年度單位公里軌道養護成本以 EXCEL 試算表的函數進行迴歸分析並預估 40 年生命週期可能的軌道工務養護成本及其考量成本增減幅的預估值上下限，並將結果與兩種軌道的興建成本進行軌道工務成本討論。根據臺鐵兩種軌道的工務養護成本預估及軌道造價，臺鐵兩種軌道之工務成本最早可能於營運第 25 年出現交叉。

There are nearly seventy percent of the total railway network is operated by Taiwan Railways Administration (TRA). The railway tracks are primarily classified into two types: ballast tracks and ballastless tracks with PC sleepers. The ballastless tracks could save more labor with lower maintenance cost compared to traditional ballast tracks. However, there has been no research to date that calculates the maintenance costs of these two types of tracks used by TRA.
Firstly, this research will review relevant literature to identify the aspects that need to be considered in calculating track maintenance costs. Next, this research select similar conditions routes from TRA but different types of tracks for data collection. Based on the analysis of the collected data, the Shalun Line and the Liuja Line were chosen as the study routes. The maintenance costs were calculated by considering three factors: labor, machinery, and materials.
The results indicate that the maintenance cost per kilometer for the Shalun Line (ballastless track) is approximately 40% of that for the Liuja Line (ballasted track), with labor costs being the primary source of this difference. Labor costs constitute around 60% of the annual maintenance costs for both track types. Using Excel spreadsheet functions for regression analysis, we estimated the potential maintenance costs over a 40-year life cycle and considered possible cost variations. The study also compared these findings with the construction costs for both track types. According to the maintenance cost projections and construction costs, the total maintenance costs for the two track types may intersect as early as the 25th year of operation.

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