下列各图描述了DIPP值随着项目进行时间的变化，其中正确的是 （ ） 。
- A.见题干A图
- B.见题干B图
- C.见题干C图
- D.见题干D图
正确答案及解析
正确答案
解析
EMV是指项目的期望货币值。ETC是完工尚需成本。在项目开始时，ETC值就是项目的总预算值。随着项目的实施，项目的ETC值会逐渐减少。项目的未来收益就是EMV值减去ETC值。DIPP值实际是指从当前的时间点上对未来进行预测，项目未来产生的收益与花费的成本之比。从单个项目的时间纵向来看，随着时间的推移，越接近项目的结束，DIPP值越高，也就越会受益于项目完成后的收益。从多个项目的横向比较来看，DIPP值更好地给出了各个项目对组织的有利情况。很显然，一个未来收益很高的项目，其初期DIPP值要低于一个接近结束的项目的DIPP值，因为后者只需要投入较少的资源就可以获得收益。只有A图示的DIPP值随着项目的进行不断增加，符合DIPP的定义。
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