单选题施工成本计划的编制以成本预测为基础，关键是确定（ ）。A预算成本B计划成本C实际成本D目标成本
单选题
施工成本计划的编制以成本预测为基础，关键是确定（ ）。
A
预算成本
B
计划成本
C
实际成本
D
目标成本
参考解析
解析：
施工成本计划是施工项目成本控制的一个重要环节。
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