以费用为导向的建设项目计划和控制，侧重包含在最终成本估算内的成本项次。
Expense oriented construction planning and control focuses upon the categories included in the final cost estimation.
WBS跟最终的日程安排(需要序列化、资源、效果评估、时限估算等)并非完全一致。
The WBS is not the same as the final schedule (which requires sequencing, resources, estimated effort, estimated duration, etc.).
应用小组复审最终的功能点估算以确保包含了所有的事务和文件，这点非常重要。
It is important that the application team review the final function point count to insure all transactions and files have been included.
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