合同成本（Contract Cost）是指为建造某项合同而发生的相关费用，合同成本包括从合同签订开始至合同完成止所发生、与执行合同有关的直接费用和间接费用。这里所说的“直接费用”是指为完成合同所发生的、可以直接计入合同成本核算对象的各项费用支出。“间接费用”是指为完成合同所发生、不宜直接归属于合同成本核算对象而应分配计入有关合同成本核算对象的各项费用支出。
0] 分享到 发表评论(0) 编辑词条 合同成本（Contract Cost）是指为建造某项合同而发生的相关费用，合同成本包括从合同签订开始至合同完成止所发生的、与执行合同有关的直接费用和间接费用。
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议定合同成本 Negotiated Contract Cost
合同成本计算 [会计] contract costing
或合同成本 artificial or contractual costs
合同目标成本 contract target cost
采购合同基本构成 Basic Components of Purchase Contract
雇用合同基本构成 Basic Components of Employment Contract
销售合同基本构成 Basic Components of Sales Contract
租赁合同基本构成 Basic Components of Lease Contract
其他直接费用，指其他可以直接计入合同成本的费用。
Other direct costs, referring to other expenses that may be directly included in the contract costs.
在表5 - 1中，人工成本比预期的高，而分包合同成本却比预期的低。
In Table 5-1, labor costs are running higher than expected, whereas subcontracts are less than expected.
第十七条合同成本不包括应当计入当期损益的管理费用、销售费用和财务费用。
Article 17 the contract costs do not include the costs that shall be included in the current profits and losses, such as the administration costs, the selling costs, the financial costs.
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