某项目成本偏差（CV）大于0，进度偏差（SV）小于0，则该项目的状态是 （ ） 。
- A.成本节省、进度超前
- B.成本节省、进度落后
- C.成本超支、进度超前
- D.成本超支、进度落后
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动的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）。CV=EV-AC>0，表明项目实施处于成本节省状态；SV（SV=EV-PV＜0，表明项目实施落后于计划进度。因此该项目的状态是“成本节省、进度落后”。
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