分析成本构成结果，找出各种可以相互替代的成本，协调各种成本之间的关系，属于（ ） 的内容。
- A.识别和分析项目成本构成科目
- B.成本估算
- C.成本预算
- D.成本审计
正确答案及解析
正确答案
解析
编制项目成本估算需要进行三个主要步骤。首先，识别并分析项目成本的构成科目，即项目成本中所包括的资源或服务的类目，例如：人工费、材料费、咨询费等。其次，根据已识别的项目成本构成科目，估算每一成本科目的成本大小。最后，分析成本估算结果，找出各种可以相互替代的成本，协调各种成本之间的比例关系。
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