Regulations for Cultural and Arts Procurements Article 5
When organizations draw up a budget or estimated budget for procurement related to culture and the arts, they shall take into account the labor/time costs of vendors during the contracted period, the necessary expertise vendors require, vendors’ need to earn a reasonable profit, and market prices.
中文原文 文化藝術採購辦法第5條
機關辦理藝文採購，其預算或預計金額，應綜合考量廠商於履約期間需投入之人力與時間成本、需具備之文化藝術專業能力、應獲得之合理利潤及市場行情定之。