【正文】 ........................................... 24 ......................................................... 24 ......................................................... 24 ....................................................... 24 ....................................................... 24 ............................................................... 25 . 成本核算對象確立 ........................................................ 25 . 工作程序 ................................................................ 25 ................................................... 25 ................................................. 26 . 支持性文件 .............................................................. 26 ......................................................................... 26 ......................................................................... 26 . 相關記錄 ................................................................ 26 ..................................................... 27 ................................................... 28 ................................................. 29 三、動態(tài)成本管理作業(yè)指引 ............................................................ 30 ......................................................................... 30 . 目的 .................................................................... 30 . 適用范圍 ................................................................ 30 . 術語和定義 .............................................................. 30 ................................................... 30 3 ............................................................. 30 . 職責 .................................................................... 30 ......................................................... 30 ......................................................... 30 ............................................................. 30 ............................................................... 30 . 工作程序 ................................................................ 30 ..................................................... 30 ................................................. 31 ............................................... 31 ........................................... 32 ........................................................... 32 ............................................. 32 . 支持性文件 .............................................................. 33 .《成本管理流程》 ..................................................... 33 ......................................................................... 33 .《成本管理流程》 ......................................................... 33 ......................................................................... 33 . 相關記錄 ................................................................ 33 ................................................... 34 ....................................................... 35 ....................................................... 36 ................................................... 37 ................................................... 38 四、項目成本后評估作業(yè)指引 ......................................................... 46 ......................................................................... 46 . 目的 .................................................................... 46 . 適用范圍 ................................................................ 46 . 術語和定義 .............................................................. 46 . 職責 .................................................................... 46 ......................................................... 46 ......................................................... 46 ............................................................. 46 ............................................................... 46 . 工作程序 ................................................................ 46 4 ............................................................. 46 .《項目成本后期評估》報告 ............................................. 46 . 支持性文件 .............................................................. 47 ......................................................................... 47 ......................................................................... 47 . 相關記錄 ................................................................ 47 ................................................. 48 五、 工程結算管理制度 ............................................................... 53 ......................................................................... 53 . 目的 .................................................................... 53 . 總則 .................................................................... 53 . 職責 .................................................................... 53 ......................................................... 53 ................................................. 53 . 工作程序 ................................................................ 53 ..................................................... 53 ............................................. 55 . 其它規(guī)定 ................................................................ 55 ......................................................................... 57 ......................................................................... 60 . 相關表格 ................................................................ 60 ..................................................... 61 ........................................................... 62 ........................................................... 63 （一） ..................................................... 64 （二） ..................................................... 65 ....................................................... 66 六、現(xiàn)場簽證管理制度 .............................