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class="time">2021-04-06 17:15</span> <span id="gwr18lkl3dc" class="source">來(lái)源：<a href="http://www.zcjx68.com" title="建設工程教育網(wǎng)">建設工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="gwr18lkl3dc" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="gwr18lkl3dc" class="news_con"> <div id="gwr18lkl3dc" class="jxbox clearfix"> <p style="text-align: left; text-indent: 2em;">關(guān)于施工成本控制程序的說(shuō)法，正確的是（?。?。</p><p style="text-align: left; text-indent: 2em;">A.管理行為控制程序是成本全過(guò)程控制的重點(diǎn)</p><p style="text-align: left; text-indent: 2em;">B.指標控制程序是對成本進(jìn)行過(guò)程控制的基礎</p><p style="text-align: left; text-indent: 2em;">C.管理行為控制程序是項目施工成本結果控制的主要內容</p><p style="text-align: left; text-indent: 2em;">D.管理行為控制程序和指標控制程序在實(shí)施過(guò)程中相互制約</p><div style="text-indent: 2em; text-align: left;">【<strong><span style="color:green">正確答案</span></strong>】D</div><div style="text-indent: 2em; text-align: left;">【<strong><span style="color:blue">答案解析</span></strong>】本題考查的是成本控制的程序。成本的過(guò)程控制中，有兩類(lèi)控制程序，一是管理行為控制程序，二是指標控制程序。管理行為控制程序是對成本全過(guò)程控制的基礎，指標控制程序則是成本進(jìn)行過(guò)程控制的重點(diǎn)。兩個(gè)程序既相對獨立又相互聯(lián)系，既相互補充又相互制約。選項C，是項目施工成本過(guò)程控制的內容，不是結果控制。</div> <div style="text-align: right;" id="ycFoot"></div> </div> </div>   <div id="gwr18lkl3dc" class="share new-share clearfix"> <div id="gwr18lkl3dc" class="info-share-new fl"> <div id="gwr18lkl3dc" class="snltxt fl">分享到：</div> <div id="gwr18lkl3dc" class="fl" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> <div id="gwr18lkl3dc" class="jc fr">責任編輯：花朵</div> </div>   <a href="http://www.zcjx68.com/jianzao/bkzl/li20220630104316.shtml" target="_blank" title="刷題"><img src="/upload/resources/image/2024/11/04/596654.png" 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