单选题:【2013年真题】关于企业定额作用的说法,正确的是(  )。

题目内容:
【2013年真题】关于企业定额作用的说法,正确的是(  )。 A.企业定额能反映本企业在不同项目上的最高管理水平
B.依据企业定额可以计算出施工企业完成投标工程的实际成本
C.企业定额不能直接反映本企业的施工技术水平
D.企业定额是编制施工组织设计的依据
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