What are the direct cost accounting contents of fountain landscape project?
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1. Materials: Materials cost shall include:

(1) Direct material cost;

2. Material procurement: labor costs, transportation costs, handling costs, storage costs;

(3) material loss cost in the process of processing;

(4) Product anti-corrosion material cost

(5) Expenses of other auxiliary materials, etc.

2. Processing cost: Processing cost shall include:

(1) Labor cost of processing;

(2) processing machinery expenses;

¢Û The power cost of processing (such as water, electricity, etc.) ;

(4) Cost of processing auxiliary materials (such as electrode, welding wire, etc.).

3. Installation cost: The installation is generally carried out on site, and the cost shall include:

(1) On-site installation labor costs;

¢Ú transportation cost of finished products on the installation site;

(3) Safety and protection costs of finished products at the installation site;

(4) Water and electricity costs of on-site installation;

¢Ý The cost of temporary facilities on the installation site.

4. Commissioning cost: Commissioning cost shall include:

(1) Commissioning costs (including cold weather water subsidy costs, etc.);

¢Ú Commissioning of water and electricity costs (partly paid by the owner);

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