项目进行到某阶段时，项目经理进行了绩效分析，计算出CPI值为0.91。这表示：
- A.项目的每91元人民币投资中可创造相当于100元的价值
- B.当项目完成时将会花费投资额的91%
- C.项目仅进展到计划进度的91%
- D.项目的每100元人民币投资中只创造相当于91元的价值
正确答案及解析
正确答案
解析
成本执行（绩效）指数（Cost Performance Index, CPI）等于挣值（Earned Value, EV）和实际成本（Actual Cost, AC）的比值。CPI是最常用的成本效率指标。计算公式为： CPI = EV／AC CPI是既定的时间段内实际完工工作的预算成本（EV）与既定的时间段内实际完成工作发生的实际总成本（AC）的比值。CPI值若小于1，则表示实际成本超出预算；CPI值若大于1，则表示实际成本低于预算。 根据CPI的定义，项目经理进行了绩效分析计算出CPI值为0.91，表示项目的每100元人民币投资中只创造相当于91元的价值。因此应选D。
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