问题 问答题

背景材料:
某项目经理在一次“加强成本管理,控制项目成本”的会议上就成本管理的原则和成本控制的方法说了以下一番话:
(1)成本管理原则:在该工程的成本管理中要实行成本最低化管理,即通过成本管理的各种手段,促进不断降低施工项目成本,以达到可能实现最低的目标成本的要求;要实行全面成本管理,即建设单位、监理单位、施工单位都要参与到成本管理的工作之中;要实行成本责任制,使各部门、各班组和个人都来关心项目成本管理。
(2)成本控制方法:为了使成本管理取得好的效果,要认真编制施工图预算,以施工预算控制成本支出;要加强质量管理,按规范要求组织施工,严格控制质量成本,也就是控制未达到质量标准而产生的损失费用;要定期开展“三同步”检查,即进度、质量、成本要同步。
2.问题:
(1)关于成本管理的原则,该项目经理的讲话有哪些不当之处成本管理的原则还有哪些
(2)关于成本控制的方法,该项目经理的讲话有哪些不当之处

答案

参考答案:(1)成本管理的原则中,关于全面成本管理的解释不正确,应该是全企业、全员、全过程的管理。同时,这些成本管理工作主要是对项目部而言。成本管理的原则还有成本管理有效化、成本管理科学化。
(2)成本控制方法中,关于质量成本的解释不对,质量成本是指项目为保证和提高产品质量而支出的一切费用,以及未达到质量标准而产生的一切损失费用之和;关于“三同步”的解释也不对,应该是统计核算、业务核算、会计核算的“三同步”(完成多少产值、消耗多少资源、发生多少成本同步)。

单项选择题
阅读理解

Monkeys , face to face

DISCOVER magazine once reported on a curious event in the woods : a group of monkeys applied mud (泥) to their faces in order to keep away insects , but when they were done they seemed to have lost their ability to recognize each other ---two monkeys that were supposed to be friends even started fighting.

“Faces are really important to how monkeys and apes (猿)can tell one another apart,” explained Michael Alfaro, a biologist at University of California, Los Angeles (UCLA), to the New York -based International Science Times . This is quite different from many other animals , which depend heavily on smells.

Since faces play such a crucial part in the social lives of monkeys , could this explain why certain monkey species have such colorful faces while others have simpler, plainer ones ?

To test this theory , a group of researchers from UCLA studied 139 monkey species , mainly from Asia and Africa, and analyzed hundreds of headshot (头像)photos of those monkeys from their databases.

It was found that species that live in larger groups have faces with more complex color patterns than those that live in smaller groups. According to Live Science, researchers believe that this is nature’s way of making it easier for monkeys to recognize each other since those living in larger groups have to distinguish between a greater number of faces.

This is actually not that hard to understand . Just imagine if there were 10 people standing in front of you, all wearing white clothes. It would be much more difficult to tell them apart than if they wore clothes with colorful patterns. However, if there were only two people that you had to identify, a lack of color wouldn’t be much of a problem.

Apart from the need to recognize group members , researchers found that geography and environment also affect monkeys’ facial colors. Species that live closer to the equator in thick, humid (潮湿的)forests were found to have darker faces than those who live in dry areas further away from the equator. This is because darker faces help camouflage (伪装)the monkeys in the woods so that they go unnoticed by predators (捕食者).

小题1:We can learn from the article that monkeys mainly recognize each other by their __.

A.Smells

B.Facial appearances

C.body shapes

D.Voices小题2:Which of the following statements about monkeys’face patterns is TURE according to the article ?

A.Larger monkeys have more complex face color patterns.

B.Monkeys with colorful face patterns usually take higher social positions within groups.

C.Monkeys living in smaller groups usually have simpler, plainer face patterns.

D.Colorful face patterns keep monkeys safe from predators.小题3:What is article mainly about?

A.The social lives of monkeys.

B.How monkeys tell each other apart.

C.A comparison between the face patterns of monkeys and those of human beings.

D.The different factors that determine monkeys’ face patterns.