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<h3>收藏成功</h3> <p>請在我的網(wǎng)校我的家中查看</p> </div> </div>  </div> <p><font size="4"><img width="35" height="16" alt="" src="http://www.zcjx68.com/upload/html/2019/01/14/zh20ed2933997643e2b23456f6b980ec6c.png" /> </font><a target="_blank" href="http://www.zcjx68.com/jianzao2/project/" title="2025年二級建造師新課熱招中搶跑趁現在"><strong><font color="#ff9900" size="3">2025年二級建造師新課熱招中搶跑趁現在</font></strong></a></p> <div id="gwr18lkl3dc" class="news clearfix txt2"> <font color="#000000"><font color="#000000"> <p style="PADDING-BOTTOM: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 2em; MARGIN: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px; FONT: 14px/26px Simsun; WHITE-SPACE: normal; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; PADDING-TOP: 0px; -webkit-text-stroke-width: 0px"><font style="FONT-SIZE: 14px" color="#000000"><font style="FONT-SIZE: 14px" color="#000000">導語(yǔ)：<font style="FONT-SIZE: 14px" color="#800080"><a style="COLOR: rgb(0,0,255); TEXT-DECORATION: none" class="bule" title="建設工程教育網(wǎng)" target="_blank" href="http://www.zcjx68.com/">建設工程教育網(wǎng)</a></font>是國內工程類(lèi)遠程教育基地，憑借其多年輔導經(jīng)驗，聘請輔導專(zhuān)家，依托專(zhuān)業(yè)的教學(xué)服務(wù)團隊，采用高清課件、移動(dòng)課堂等先進(jìn)教學(xué)方式，強力推出<font style="FONT-SIZE: 14px" color="#800080">二級建造師</font>等網(wǎng)上</font>輔導</font>課程，<a style="COLOR: rgb(0,0,255); TEXT-DECORATION: none" target="_blank" href="http://www.zcjx68.com/project/jianzao2/"><font style="FONT-SIZE: 14px" color="#0000ff">點(diǎn)擊了解課程詳情>>></font></a></p> <p style="TEXT-INDENT: 2em" align="center"><img style="BORDER-RIGHT-WIDTH: 0px; TEXT-TRANSFORM: none; BACKGROUND-COLOR: rgb(255,255,255); TEXT-INDENT: 0px; FONT: 14px/26px Simsun; WHITE-SPACE: normal; BORDER-TOP-WIDTH: 0px; BORDER-BOTTOM-WIDTH: 0px; LETTER-SPACING: normal; COLOR: rgb(0,0,0); BORDER-LEFT-WIDTH: 0px; WORD-SPACING: 0px; -webkit-text-stroke-width: 0px" alt="" width="471" height="24" data-bd-imgshare-binded="1" src="http://www.zcjx68.com/upload/html/2015/03/05/chc2b9003deab343a2bf69ea16ca7faf9f.gif" /></p> <p>　　<strong>1.按項目成本構成進(jìn)行分析</strong></p> <p>　?。?）人工費的分析</p> <p>　?、賹?shí)際耗用工日與預算定額工日數之間的差異對人工費的影響，其測算公式為：</p> <p>　　用工日數變動(dòng)對人工費的影響=（預算用工日數-實(shí)際用工日數）×預算日平均工資</p> <p>　?、趯?shí)際日平均工資與預算定額日平均工資之間的差異對人工費的影響，其測算公式為：</p> <p>　　日平均工資變動(dòng)對人工費的影響＝（預算日平均工資-實(shí)際日平均工資）×實(shí)際用工日數</p> <p>　?。?）材料費的分析</p> <p>　?、倭坎?，即材料實(shí)際耗用量與預算定額用量的差異。</p> <p>　?、趦r(jià)差，即材料實(shí)際單價(jià)與預算單價(jià)的差異，包括材料采購費用的分析。</p> <p>　?。?）機械使用費的分析</p> <p>　?、賹?shí)際機械臺班數與計劃臺班數的差異。</p> <p>　?、趯?shí)際機械臺班單價(jià)與計劃臺班單價(jià)的差異。</p> <p>　?。?）其他直接費的分析</p> <p>　　收入的其他直接費與實(shí)際支出的其他直接費之間的差異，對差額較大的要分析原因。</p> <p>　?。?）間接費的分析</p> <p>　　間接費要根據其指標分解的金額與實(shí)際發(fā)生的數額差異進(jìn)行分析。</p> <p>　　<strong>2.實(shí)際偏差的分析</strong></p> <p>　　實(shí)際偏差＝計劃成本一實(shí)際成本</p> <p>　　<strong>3.因素分析法（連鎖置換法或連環(huán)替代法）</strong></p> <p>　?。?）確定分析對象（即所分析的技術(shù)經(jīng)濟指標），并計算出實(shí)際值與計劃值的差異。</p> 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