项目甲、乙、丙、丁的工期都是三年，在第二年末其挣值分析数据如下表所示，按照趋势最早完工的应是 （ ） 。
- A.甲
- B.乙
- C.丙
- D.丁
正确答案及解析
正确答案
解析
挣值分析是测量绩效最常用的方法。挣值涉及计算每个活劝的4个关键值：计划值（PV）、实际成本（AC）、挣值（EV）、剩余工作的成本估算（ETC）。项目甲、乙、丙、丁的预算总成本都是1400，计划值（PV）都是1200。计划值表示在当前时间点应当完成的工作所需投入的资金。挣值（EV）是实际完成工作的预算价值。EV-PV>0表示项目实施超过计划进度，EV-PV＜0表示项目实施落后于计划进度，EV-PV越大，表示项目实施超过计划进度越多。项目丁的EV-PV值最大，因此按照趋势应最早完工。
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