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按照工程进度编制施工成本计划，通常可以利用控制项目进度的网络图进一步扩充而得。对此，下列叙述中正确的是()。

A.在建立网络图时，一方面确定完成各项工作的时间，另一方面同时确定完成这一工作，的合适的施工成本支出计划

B.在实践中，将工程项目分解为既能方便地表示时间，又能方便地表示施工成本支出计划的工作是不容易的

C.如果项目分解程度对于时间控制合适，则对施工成本支出计划可能分解过细

D.如果项目分解程度对于成本计划合适，则对于时间控制可能分解过细

E.如果项目分解程度对于成本计划合适，则对于时间控制必然合适

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