成本管理分为成本估算、成本预算和成本控制三个过程。以关于成本预算的叙述中，不正确的是（ ） 。
- A.成本预算过程完成后，可能会引起项目管理计划的更新
- B.管理储备视为范围和成本的潜在变化而预留的预算，需要体现在项目成本基线里
- C.成本基准计划可以作为度量项目绩效的依据
- D.成本基准按时间分段计算，通常以S曲线的形式表示
正确答案及解析
正确答案
解析
管理储备是一个单列的计划量，以允许未来不可预见的事件发生。管理储备包含成本或进度储备，以降低偏离成本或进度目标的风险，管理储备的使用需要对项目基线进行变更。应急储备是指根据项目发起人的规定，如果项目范围或者质量发生变更，这一部分资金可以减少成本或进度风险。
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