以下关于项目成本控制的叙述中， （ ） 是不正确的。
- A.成本控制可提前识别可能引起项目成本基准变化的因素，并对其影响
- B.成本控制的关键是经常并及时分析项目成本绩效
- C.成本控制的单位一般为项目的具体活动
- D.进行成本控制是要防范因成本失控产生的各种可能风险
正确答案及解析
正确答案
解析
项目成本控制必须和项目进度结合起来才能进行有效的控制。成本控制必须识别可能引起项目成本基准计划发生变动的因素，并对这些因素施加影响，以保证该变化朝着有利的方向发展。监督费用实施情况，发现实际费用和成本计划的偏差，并找出偏差的原因，阻止不正确、不合理和未经批准的费用变更。成本控制是项目管理的重要活动不只是个人的活动。
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