下列选项中，项目经理进行成本估算时不需要考虑的因素是 （ ）
- A.人力资源
- B.工期长短
- C.风险因素
- D.盈利
正确答案及解析
正确答案
解析
成本估算需要根据活动资源估算中所确定的资源需求（包括人力资源、设备和材料等）以及市场上各种资源的价格信息来进行。具体而言，项目成本同项目所耗用资源的数量、质量和价格有关；同工期长短有关；同项目质量结果有关；同项目范围的宽度和深度有关。
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