成本核算与成本预测、成本计划、成本控制、成本分析和成本考核有机的构成了成本管理系统。成本核算对象划分过粗不能反映独立施工的工程实际成本水平;如果划分的过细,会出现许多间接费用需要分摊,增加核算工作量,又难以做到成本准确。 Cost accounting and cost forecasting, cost planning, cost control, cost analysis and cost assessment constitute an organic cost management system. If the object of cost accounting is too coarse, it can not reflect the actual project cost of independent construction. If the division is too small, many indirect costs will need to be apportioned to increase the workload and make it difficult to achieve accurate cost.