项目计划工期为4年，预算总成本为800万元。在项目的实施过程中，通过对成本的核算和有关成本与进度的记录得知，开工后第2年末实际成本发生额为200万元，所完成工作的计划预算成本额为100万元。与项目预算成本比较可知：当工期过半时，项目的计划成本发生额应该为400万元。此时如果不采取任何纠正措施，照此速度发展下去，那么到开工后第4年末项目会出现 （ ） 万元的成本超支。
- A.50
- B.100
- C.200
- D.400
正确答案及解析
正确答案
解析
"根据题干的介绍，AC=200，EV=100，PV=400，BAC=800故CPI=EV/AV=100/200=0.5 SPI=EV/PV=100/400=0.25因假定“不采取任何纠正措施”，所以CPI和SPI保持不变。开工后第4年末，PV=800，则EV=PV*SPI=800*0.25=200，AC=EV/CPI=200/0.5=400那么，开工后第4年末CV=EV–AC=200–400=-200因此到开工后第4年末项目会出现“C．200”的成本超支。"
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