阅读下列说明，回答问题1至问题4，将解答填入答题纸的对应栏内。【说明】项目组成员小张根据项目经理的要求绘制了项目A的WBS图（如下），并根据工作量对项目的成本进行了分配，见下表。
【问题1】（3分）如果小张采取自下而上的估算方法。请计算A1、A2、A的估算值分别是多少？【问题2】（10分）在进行项目预算审批时，财务总监之处在2012年初公司实施过一个类似项目，当时的决算金额是50万元，考虑到物价因素增加10%也是可接受的，财务总监要求据此更改预算，请根据财务总监的建议列出A1、A2、A1.1、A2.1的估算值以及项目的总预算。【问题3】（3分）项目经理认为该项目与公司2012年初实施的一个类似项目还是有一定区别的，为稳妥起见，就项目预算事宜1，项目经理可以向公司财务总监提出何种建议。【问题4】（9分）除了自下而上的估算方法，本案例还应用了哪些成本估算方法？成本估算的工具和技术还有哪些？
正确答案及解析
正确答案
解析
【问题1】A1的估算值=12+14=26（万元）；A2的估算值=18+16=34（万元）；A的估算值=26+34=60（万元）。【问题2】根据总监的建议：A1估算值=55 ? 26/60=23.83（万元）；A2估算值=55 ? 34/60=31.17（万元）；A1.1估算值=55 ? 12/60=11（万元）；A2.1估算值=55 ? 18/60=16.5（万元）；2013的总预算=50 ? 1.1=55（万元）。【问题3】建议：1）根据项目WBS的具体情况，对预算做出调整；2）类比估算由于项目的一次性，独特性等特点，实际根本不存在完全相同的项目，这种估算准确性比较差，具体到项目执行时，可能根据项目的具体情况，适当调整项目预算。【问题4】1）还用了类比估算法、参数估算法；2）成本估算的工具和技术还有确定资源费率法、准备金分析，质量成本，项目管理软件，卖方投标分析。
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