单项选择题
针对下一年度的施工进展情况规划切实可行的成本管理措施，以保证施工项目成本目标的实现的施工成本分析是（）。
A.分部分项工程成本分析
B.月（季）度成本分析
C.年度成本分析
D.竣工成本的综合分析
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