1、PMP 资格认证考试-项目成本管理及答案解析(总分：50.00，做题时间：90 分钟)一、B单项选择题/B(总题数：50，分数：50.00)1.While reviewing the estimates from the functional managers assigned to your project you discover that one cost estimate is clearly higher than those submitted for previous projects. You should _ .（分数：1.00）A.reject the estimate a
2、nd remove the functional manager from the projectB.request the supporting details for the estimate to ensure it has been properly preparedC.accept the estimate and plan to use the additional funding as a reserveD.question each functional manager for information about this estimate2.You are getting p
3、roject performance information as your project is being executed. Based on the performance information, forecasts are updated and reissued. Some factors that could change as forecasts are updated include _ .（分数：1.00）A.estimate to completeB.estimate at completionC.estimate to complete and estimate at
4、 completionD.none of the above3.To define variance thresholds at designated time points over the duration of a project, you will use _ .（分数：1.00）A.units of measureB.precision levelC.organizational procedure linksD.control thresholds4.A projects payback period ends when _ .（分数：1.00）A.profit maximum i
5、s realizedB.unit profit is realizedC.monthly revenue exceeds monthly costsD.cumulative revenue equals cumulative costs6.Earned value technique(EVT)can best be defined as _ .（分数：1.00）A.analysis of the value of the equipment that has been installed as of the dateB.analysis of the sum of the labor cost
6、s, which have been incurred on the project to dateC.a method of project performance measurementD.a method of measuring the amount of money that has been spent to date7.Which of the following choices indicates that your project is 9% under budget?（分数：1.00）A.The cumulative AC was 100, and the cumulati
7、ve EV was 110.B.The cumulative PV was 100, and the cumulative AC was 110.C.The cumulative AC was 110, and the cumulative EV was 100.D.The cumulative EV was 100, and the cumulative PV was 110.8.A generally accepted method to confirm accuracy of task progress is through _ .（分数：1.00）A.earned valueB.pro
8、bability v outcomeC.maximum ceilingD.work breakdown structure9.One common way to compute estimated at completion (EAC) is to take the project budgeted-at-completion and _ .（分数：1.00）A.divide it by the schedule performance indexB.multiply it by the schedule performance indexC.multiply it by the cost p
9、erformance indexD.divide it by the cost performance index10.All the following are costs incurred to ensure compliance to requirements except（分数：1.00）A.prevention costsB.appraisal costsC.quality planning costsD.warranty costs11.Cost control outputs include all of the following EXCEPT _ .（分数：1.00）A.es
10、timate at completionB.budget updatesC.revised cost estimatesD.cost baseline12.During the sixth monthly update on a ten-month, $30,000 project, the analysis shows that the cumulative PV is $20,000, the cumulative AC is $10,000, and the cumulative EV is $15,000. In planning its action, management can
11、conclude all of the following from these figures EXCEPT:（分数：1.00）A.Less has been accomplished than was planneB.Less has been spent than planneC.Continuing performance at the same efficiency with no management intervention, the project will probably be completed ahead of schedule and over budgeD.Cont
12、inuing performance at the same efficiency with no management intervention, the project will probably be completed behind schedule and under budge13.Your company has established a reward and recognition system for its project management professionals. Project cost performance is used as a criterion t
13、o determine rewards. What should you do to ensure that rewards reflect actual performance?（分数：1.00）A.Consider overtime work as part of the joB.Prepare a cost baselinC.Use earned value management to monitor performancD.Estimate and budget controllable and uncontrollable costs separatel14.Company XYZ
14、has a fixed price contract to produce 10,000 widgets for a price of $100,000. An invoice will not be generated until all widgets are completed. The budgeted cost of manufacturing the widgets is $9 per widget. All widgets were to be completed by today. Unfortunately, the project is behind schedule, a
15、nd only 9,000 widgets have been completed. Actual manufacturing costs to date are $90,000. In the sample scenario above, what is the cost performance index?（分数：1.00）A.1.23.B.0.9.C.1.D.1.1.15.In the earned value technique, cost variance is computed as _ .（分数：1.00）A.EV minus PVB.EV minus ACC.AC minus
16、EVD.PV minus EV16.All of the following are examples of tools often used in estimate costs EXCEPT _ .（分数：1.00）A.parametric modelingB.analogous estimatingC.bottom-up estimatingD.activity duration estimates17.A project manager needs to analyze the project cost to find ways to decrease costs. It would b
17、e BEST if the project manager looks at _ .（分数：1.00）A.variable costs and fixed costsB.fixed costs and indirect costC.direct costs and variable costsD.indirect costs and direct costs18.Who is responsive for determining the project cost variance acceptable range?（分数：1.00）A.Functional manageB.Upper mana
18、gemenC.The customeD.The project manage19.Which of the following is not estimate costs tool or technique?（分数：1.00）A.Historical relationshipB.AnalogouC.Bottom-uD.Parametri20.While completing a project a project manager realizes be needs to decrease project costs. After researching his options, he come
19、s up with the following choices. Which choice would DECREASE project costs?（分数：1.00）A.Change to component A from component Component A costs more to purchase but has a lower life cycle cost thanB.Change task A to be completed by resource B instead of Resource C, Resource B is a more experienced work
20、eC.Move tasks B and H to occur concurrently, and take the risk of a 30% increase in the need for five more resources lateD.Remove a test from the project pla21.In your project, there have been several changes in the cost and schedule estimates and the original estimating assumptions are no longer va
21、lid. What is the estimate at complete for your project? BAC=$300,000, AC=$100,000, EV=$150,000, CPI=$1.2, ETC=$120,000.（分数：1.00）A.$250,000.B.$220,000.C.$280,000.D.$300,000.22.You are a project manager of a small construction project. Your project was budgeted for US $72,000 over a six week period. A
22、s of today, youve spent US $22,000 of your budget to complete work that you originality espected would cost US $24,000. According to your schedule, you should have spent US $30,000 by this point. Based on these circumstances, you project could be BEST described as _ .（分数：1.00）A.under budgetB.over bu
23、dgetC.on budgetD.need more info23.As a project manager, you examine project results over time to determine how project is performing over time. This can be done through _ .（分数：1.00）A.performance reviewsB.variance analysisC.trend analysisD.earned value management24.At XYZ Inc. , the hourly wage for s
24、emi-skilled workers is $14.00. The annual audit shows that fringe benefits cost 30%of basic wages, and that overhead costs are 60% of wages plus fringe benefits. What is the “loaded” hourly wage for a semi-skilled worker at XYZ Inc. ?（分数：1.00）A.$27.14.B.$28.96.C.$30.03.D.$29.12.25.Analogous estimati
25、ng _ .（分数：1.00）A.uses bottom-up estimating techniquesB.uses the actual cost of previou similar projects as the basis for estimating the cost of the current projectC.is used most frequently in the later stages of a projectD.summarizes estimates for individual work items26.What does cost of quality me
26、an?（分数：1.00）A.The sacrifice of unessential project objectives to meet essential quality standardB.The life cycle cost of the proj ecC.Determining the costs incurred to ensure qualitD.The cost of meeting project objective27.Since you are in the preliminary stages of your project, you estimate that yo
27、ur project will most probably last 1 year-however, optimistic scenario is that it will get over within 6 months and pessimistic scenario is 18 months. This kind of estimate is also called _ .（分数：1.00）A.definitiveB.capital costC.order of magnitudeD.feasibility28.In your project, you have reason to be
28、lieve that the current variances occurred because of extraneous factors, and you do not expect similar variances to happen in the future. What should be the estimate at complete for your project? BAC=$300,000, AC=$100,000, EV=$150,000, CPI=$1.5.（分数：1.00）A.$250,000.B.$220,000.C.$280,000.D.$200,000.29
29、.In your construction project, the CPI is 1.30 and SPI is 0.85. What could be the potential reason?（分数：1.00）A.A critical resource went on sick leave for a long period of time, which had not been anticipated earlieB.The Cost of raw materials required for construction increased 10%.C.You had not taken
30、 into account inflation ratD.There was 4 days waiting time in the curing of cement, and work could not be done during that tim30.You have recently taken over a new project when the previous project manager resigned. While studying the project information, you find out that cost variances are very se
31、vere. To provide a realistic basis for performance measurement, you should recommend _ .（分数：1.00）A.issuing budget updatesB.revising the cost baselineC.corrective action adjusting schedule activity budgetsD.closing the project31.A recommended corrective action is an output of which cost management pr
32、ocess area?（分数：1.00）A.Resource planninB.Cost estimatinC.Cost budgetinD.Cost contro32.Given: BAC=200, AC=120, EV=80, CPI=0.666. Assuming that current variances are atypical, and that similar variances will not occur in the future, the estimate at completion (EAC) is _ .（分数：1.00）A.120B.160C.200D.24033
33、.The cost management plan has all of the following characteristics EXCEPT:（分数：1.00）A.It is based on the project cost estimates, and is separate from the project plaB.Can establish variance thresholds for costs or other indicatorC.May be formal or informal, highly detailed or broadly frameD.Documents
34、 the cost management processes and their associated tools and technique34.After preparing the probability distribution of cost outcome for a project, the estimate, with a 15% probability of being exceeded, is approximately one standard deviation _ .（分数：1.00）A.below the meanB.above the medianC.above
35、the meanD.above the median35.All the following statements relating to Cost Management Plan are accurate except:（分数：1.00）A.Specifies the precision level to which schedule activity cost estimates will adhere tB.Establishes variance thresholds for costs or other indicatorC.Defines formats for various c
36、ost reportD.Specifies preferred tools to be used for cost estimatin36.Inputs to determine budget include all of the following EXCEPT _ .（分数：1.00）A.cost baselineB.cost estimateC.work breakdown structureD.project schedule37.A project was expected to cost $6 million for 3 months. At the end of 1 month,
37、 you use earned value as a performance management tool and get the following information: BCWP=$1.5 million, BCWS=$2.5 million, ACWP=$2.2.million. What is the schedule variance?（分数：1.00）A.$0.3 millioB.$-1 millioC.$1 million。D.$0.7 millio38.The cost baseline has all of the following characteristics E
38、XCEPT:（分数：1.00）A.It is a time-phased budget that will be used to measure and monitor cost performance on the projecB.It shows the actual cost expenditures throughout the life of the projecC.It is developed by summing estimated costs by perioD.It is usually displayed in the form of an S-curv39.The _
39、is a time-phased budget that will be used to measure and monitor cost performance in the project.（分数：1.00）A.work breakdown structureB.project scheduleC.cost baselineD.cost budget40.The cost reserve should be _ .（分数：1.00）A.hidden to prevent management from disallowing the reserveB.added to each task
40、to prevent the customer from knowing that a reserve existsC.maintained by management to cover cost overrunsD.added to the base costs of the project to account for risks41.Rebaselining may be required in cost control when _ .（分数：1.00）A.CVs are severe, and a realistic measure of performance is neededB
41、.revised cost estimates are prepared and distributed to stakeholdersC.corrective action must be taken to bring expected future performance in line with the project planD.EAC shows that additional funds are needed to complete the project even if a scope change is not needed42.A projeet team budgeted
42、US $3,000 for the work performed and has spent US $4,000 to date. If they budgeted US $5, 000 for the work scheduled, what is the cost variance?（分数：1.00）A.$-1,000.B.$2,000.C.$1,000.D.$-2,000.43.During execution, a functional manager asks you to use a model C generator of model B on your project. The
43、 functional manager says that model C will solve the needs of the project and provide some benefits to the manufacturing department. You look at the cost associated with model C and discover that it is substantially higher than model B. If you are not sure you can justify the more expensive model, w
44、hat do you do?（分数：1.00）A.Review the specification of each to validate the managers claimB.Measure the differences in using each model and present them to senior managemenC.Use model C and cut other tasks to make up for the added cosD.Do a life cycle analysis and present the results to your bos44.Inc
45、luding a contingency reserve in the project budget is intended to _ .（分数：1.00）A.reduce the probability of scope changesB.increase the probability of scope changesC.reduce the probability of a cost overrunD.increase the probability of a cost overrun45.All the following statements about cost baseline
46、are correct EXCEPT:（分数：1.00）A.It is a time phased budgeB.To measure disbursements, a spending plan can be used as a cost-baselinC.It is used to measure and monitor project performancD.All projects have one cost baselin46.Of the following estimates, which most accurately reflect the actual cost of th
47、e project?（分数：1.00）A.Conceptual estimateB.Order of magnitude estimateC.Preliminary estimateD.Bottom-up estimat47.Earned value technique(EVT)is a tool and technique to measure project performance. In EVT, BCWP refers to _ .（分数：1.00）A.physical work actually accomplished, including the estimated value
48、of this workB.physical work scheduled to be performed, including the estimated value of this workC.actual cost incurred to accomplish the earned valueD.none of the above48.The measure used to forecast project cost at completion is _ .（分数：1.00）A.CPIB.SPIC.BCWPD.ACWP49.As a project manager, you are aw
49、are that estimating schedule activity costs involves developing an approximation of the costs of the resources needed to complete each schedule activity. In approximating costs, the estimator considers the possible causes of variation of the cost estimates, including risks. Cost estimating includes identifying and considering various costing alternatives. For example, in most application areas, additional work during a design phase is widely held to have the p
