众所周知,工程项目的成本分为直接成本和间接成本。直接成本主要是工、料、机等直接工程费和措施费,间接费用主要是规费和企业管理费用。这些成本可以在施工预算中计算并在会计核算时反映记录,我们称之为显性成本。而事实上,我们还有三大块成本,人们常常视而不见,或者时常感觉到它们的存在,又 As we all know, the cost of the project is divided into direct costs and indirect costs. The direct costs are mainly direct engineering costs such as work, materials and machines, as well as measures fees. The indirect costs are mainly fees and corporate management fees. These costs can be calculated in the construction budget and reflected in the accounting records, which we call the explicit cost. In fact, we still have three big costs, people often turn a blind eye, or often feel that they exist, and