某大型项目进行到两年时，使用挣值法所需的三个中间变量的数值分别是：计划值PV为400万元，实际成本AC为200万元，挣值EV为100万元。基于该项目的成本偏差，下列描述中正确的是（ ）；基于该项目的成本绩效指数，下列描述中正确的是成本绩效指数小于1，且实际发生的成本是预算成本的2倍。
- A.项目成本偏差为负，且项目处于超支状态
- B.项目成本偏差为正，且项目处于超支状态
- C.项目成本偏差为负，且项目处于成本节约状态
- D.项目成本偏差为正，且项目处于成本节约状态
正确答案及解析
正确答案
解析
CV=AC–PV=200-400=-200＜0，因此成本偏差为负，项目处于超支状态。
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