Expense item refers to the name of the item where the expense is located, which is actually the specific expense name. The expense category refers to the expense category that needs to be reimbursed, such as meetings, transportation, catering, etc. Examples of these two terms are as follows:

1. Glue for reimbursement for office use-expense item: glue; Expense category: office expenses.

2. Reimbursement of train tickets for business trip-expense item: train tickets; Expense category: travel expenses.

(If the expense category is office expense, travel expense and transportation expense, just write the corresponding reimbursement object for the expense item. In fact, it is not an abstract, but a key word)

1. The ability of project cost management and control depends on three elements: people, methods and tools. Method refers to the whole mode of project cost management, including objectives, requirements, specifications, methods, standards, forms, lists, reports, coding structure, working procedures, approval process, personnel responsibilities, etc. Methods should be updated and optimized according to different needs.

2. All methods and tools for cost control should be implemented and used by people. Whether an enterprise wants to adjust or reform the "traditional methods" or try to use "information tools" to improve the ability of project cost control, it will eventually encounter problems from people to varying degrees, including resistance, negative attitude, fear of change, finding reasons to criticize, finding excuses to remain unchanged and so on.

Resources: Baidu Encyclopedia: Project Cost Management.