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1 施工项目成本的内容施工成本指标的成本是建筑施工企业以施工项目作为成本核算对象的施工过程中所消耗的生产资料转移价值和劳动者的必要劳动所创造的价格的货币形式,即某施工项目在施工中所发生的全部生产费用的总和,包括所消耗的主材料、辅材料、购配件、周转材料的摊销费或租赁费、施工机械的台班费或租赁费、支配给生产工人的工资、奖金以及项目经理部一级为组织和管理工程施工所发生的全部费用支出,但是不包括施工企业一级为工程项目的组织和管理所发生的成本支出。
1 Construction Project Costs The cost of construction costs indicators is the cost of construction projects in the construction project as a cost accounting object consumed during the construction of the transfer of production value and labor necessary labor to create the price of the currency form, The sum of the total production costs incurred in the construction of the Project includes the amortization fee or lease fee of the main materials, auxiliary materials, accessories purchased, working capital consumed, construction shift fees or rental fees, and control over the production workers Wages and bonuses as well as all expenses incurred by the project manager at the level of the project manager for the organization and management of the project but excluding the cost incurred at the construction enterprise level for the organization and management of the project.