第5章 项目成本管理

第5章 项目成本管理

1．A project team budgeted US $3,000 for the work performed and has spent US $4,000 to

date．If they budgeted US $5,000 for the work scheduled，what is the cost variance?

A) $－1,000． B) $2,000． C) $l,000． D) $－2,000．

一个项目组对于已完成工作的预算是3000美元，但是支出了4000美元。如果他们对于计划工作的预算是5000美元，成本偏差是多少美元?

A)－1000。 B)2000。 C)1000。 D)－2000。

2．What does cost of quality mean?

A)The sacrifice of unessential project o~ectives to meet essential quality standards．

B)The life cycle cost of the proJ ect．

O Determining the costs incurred to ensure quality．

D)The cost of meeting project obJectives．

质量成本意味着什么?

A)牺牲项目不重要的目标去满足重要的质量标准。 B)项目的生命期的成本。

C)保证质量所需要的成本。 D)满足项目目标的成本。

3．One common way to compute estimated at completion (EAC)is to take the

project budgeted at-completion and ．

A)divide it by the schedule performance index B)multiply it by the schedule

performance index

C)multiply it by the cost performance index D)divide it by the cost

performance index

一种常用的计算完工估算的方式是把项目的完工预算——。

A)除以进度绩效指数 (SPI) B)乘以进度绩效指数 (SPI) C)乘以成本绩效指数 (CPI)

D)除以成本绩效指数 (CPI)

4．Including a contingency reserve in the project budget is intended to ．

A)reduce the probability of scope changes B)increase the probability of

scope changes

C)reduce the probability of a Cost overrun D)increase the probability of

a cost overrun

在项目预算内包含应急储备的目的是 。

A)降低范同变更的概率 B)增加范围变更的概率 C)降低成本超支的概率 D)增加成本超支的概率

5．Of the following estimates，which most accurately reflect the actual cost of the proiect?

A)Conceptual estimates． B)Order of magnitude estimates． C)Preliminary

estimates． D)Bottom-up estimate，

下列各项估算，哪个更能精确反映项目的实际成本?

A)概念估算。 B)量级估算。 C)初步估算。 D)自下而上估算。

6．At XYZ Inc．，the hourly wage for semi-skilled workers is $14.00．The annual audit shows that

fringe benefits cost 30%of basic wages，and that overhead costs are 60%of wages plus fringe

benefits．What is the“loaded”hourly wage for a semi-skilled worker at XYZ Inc．? A) $27.14． B) $28.96． C) $30.03． D) $29.12．

在XYZ公司，半熟练工人的小时工资是14.00美元。年度审计显示附加福利是基本工资的30%，营业成本是工资与附加福利总和的60%。在XYZ公司，半熟练工人的每小时总成本是多少美元?

A)27.14。 B)28.96。 C)30.03。 D)29.12。

7．All of the following are examples of tools often used in estimate costs EXCEPT ．

A)parametric modeling B)analogous estimating C)bottom up estimating

D)activity duration estimates

下列都是估算成本的工具，除了——。

A)参数模型 B)类比估算 C)自底向上估算 D)活动历时估算

8．Cost control outputs include all of the following EXCEPT ．

A)estimate at completion B)budget updat C)revised cost estimates

D)cost baseline

成本控制输出包括下列所有项除了 。

A)EAC (完工估算) B)预算更新 C)修订的成本估算 D)成本基准

9．Inputs to determine budget include all of the following EXCEPT ．

A)cost baseline B)cost estimate C)work breakdown structure

D)project schedule

下列哪项不是制订预算的输入 。

A)成本基准。 B)成本估算。 C)工作分解结构。 D)项目进度。

10．The is a time-phased budget that will be used to measure and monitor cost performance in

the project．

A)work breakdown structure B)project schedule C)Cost baseliile

D)cost budget

在项目中一个按时间划分的用来测量和监控项目成本绩效的预算是

。

A)工作分解结构 B)项目进度 C)成本基准 D)成本预算

11．Analogous estimating ．

A)uses bottom up estimating techniques

B)uses the actual cost of previous．similar proJecls as the basis for estimating the cost of the

current project

C)is used most frequently in the later stages of a project

D)summarizes estimates for individual work items

类比估算 。

A)使用自底向上的估算技术 B)用以前相似项目的实际成本做基础估算当前项目的成本

C)经常用于项目的较晚的阶段 D)将单独的工作项目估算进行累加

12．After preparing the probability distribution of cost outcome for a project，the estimate，with a

15% probability of being exceeded，is approximately one standard deviation ．

A)below the mean B)above the median C)above the mean

D)above the median 在为某项目绘制了成本结果概率分布图之后，15%概率被超出的估算约为以下哪一项：

A)低于平均值一个标准差 B)低于中间值一个标准差

C)高于平均值一个标准差 D)高于中间值一个标准差

13．The cost reserve should be ．

A)hidden to prevent management from disallowing the reserve

B)added to each task to prevent the customer from knowing that a reserve exists

C)maintained by management to cover cost overruns

D)added to the base costs of the proiect to account for risks

成本应急储备应该 。

A)不报告管理层，防止不被批准 B)追加到每一项任务中，以免客户知道储备成本的存在