问答题

【简答题】背景资料
施工项目的成本管理是项目经理的重要任务之一,其中管理原则是成本管理的指导思想,成本控制方法是管理原则的具体体现。
某桥梁工程,施工项目部为了很好地控制施工成本,拟定了如下几条管理原则:
(1)成本管理最低化原则;
(2)全面成本管理原则;
(3)成本责任制原则;
(4)成本管理有效化原则。
并制定了具体的成本控制方法:
(1)建立项目成本审核签证制度,控制成本费用支出。在发生经济业务时,须经财务人员审核签证后支付。
(2)加强质量管理,控制质量成本,也就是控制内部故障成本和外部故障成本。
(3)定期开展“三同步”检查。
材料成本在整个项目成本中的比重最大,一般可达70%左右,而且有较大的节约潜力。因此项目部在施工开始前,用分析法确定了材料的消耗定额。由于本工程需采购大量碎石等地材,为了严格控制进场材料质量,项目部把供应商出具的材料合格证明作为签订采购合同的依据。另外,项目部还强调对施工索赔的处理,避免因未能处理好索赔而降低效益。
问题
1.在该案例中,成本管理原则是否完善?若不完善,请补充。请解释成本责任原则的含义。
2.请分析成本控制方法中第(1)条和第(2)条是否有错?如果有错,请改正。
3.“三同步”检查之一是统计核算,另外两个是什么?“三同步”检查的目的是什么?
4.请列举材料消耗定额在施工中的两种应用。
5.项目部采购地材的做法是否有不妥之处?为什么?材料采购的方式有哪几种?
6.处理施工索赔事件的原则有哪些?

答案: 1.该案例中,成本管理原则不完善。补充:成本管理科学化。成本责任制原则的含义:对施工项目成本进行层层分解,以分级、分工、...
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SECTION C NEWS BROADCAST
Directions: In this section you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. At the end of each news item, you will be given 10 seconds to answer the questions.
听力原文: Officials in Thailand say at least 93 people have been killed in clashes between security forces and militants who attacked some 15 security posts in three southern provinces pre-dawn Wednesday.
Thai officials say Wednesday's attacks occurred simultaneously against police bases, volunteer defense posts and local government offices in the south of the country. They say the attackers, mostly teenagers armed with knives and machetes, were trying to steal weapons—similar to a raid in January on an army barracks in which four soldiers were killed. That incident touched off spates of violence and prompted the Thai government to declare martial law in its three mostly Muslim southern provinces.
The government says it killed scores of militants in repelling Wednesday's attacks and suffered low police casualties.
An editor with Thailand's Nation News media group, Thepchai Yong, says security forces have been on high alert for several weeks. 'The kind of operation, like what happened this morning, is something that they had anticipated to a certain degree,' he says.
Who attacked police bases, volunteer defense posts and local government offices?
A.Security forces.
B.Some officials.
C.Militants.
D.The farmers.

A.
听力原文:
B.
C.
D.
E.
Who
F.Security
G.
B.Some
H.
C.Militants.
D.The
I.
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