1.施工企业施工阶段成本控制概述按成本的经济性质,工程成本可以分为直接成本和间接成本。直接成本指施工过程中,耗费构成的工程实体,包括人工费用、材料费用、机械使用费用、其它直接费用;间接成本指企业内部为组织和管理工程施工所发生的全部支出,包括:管理人员的职工福利费、固定资产折旧费、固定资产修理费,还有水电费、保险费等。 1. Construction companies in the construction cost control Overview According to the economic nature of costs, engineering costs can be divided into direct costs and indirect costs. Direct costs refer to the engineering entities that are consumed in the construction process, including labor costs, material costs, mechanical use fees, and other direct costs. Indirect costs refer to the total expenditures incurred by the enterprise in organizing and managing construction projects, including: Employee benefits, depreciation of fixed assets, fixed assets repair costs, utilities and insurance premiums.