为工作包建立控制账户，并根据“账户编码”分配标记号是创建工作分解结构的最后步预。控制账户 （ ）
- A.不是构成汇总成本、进度和资源信息的单元
- B.是一种控制点，项目的范围、成本和进度在该点被整合
- C.是设置在工作分解结构的特定技术节点
- D.只包括一个工作包
正确答案及解析
正确答案
解析
控制账户，简称CA，是一种管理控制点，是工作包的规划基础。在该控制点上，把范围、成本和进度加以整合，并把它们与挣值相比较，以测量绩效。控制账户设置在工作分解结构中的特定管理节点上。每一个控制账户都可以包括一个或多个工作包，但是每一个工作包只能属于一个控制账户。
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