下表给出了某信息系统建设项目的所有活动截止到2018年6月1日的成本绩效数据，项目完工预算BAC为30000元。
项目经理对项目偏差产生的原因进行了详细分析，预期未来还会发生类似偏差，请估算项目中的ETC为（）万元
- A.0.96
- B.0.97
- C.0.98（解析第二种计算方法）
- D.0.99（解析第一种计算方法）
正确答案及解析
正确答案
解析
PV=1000+1500+3500+800+2300+4500+2200+2500+4200+3000=25500元
EV=1000+1500+3500+800+2300+4500*0.8+2200+2500*0.6+4200*0.5+3000*0.5=20000元
AC=1000+1600+3000+1000+2000+4000+2000+1500+2000+1600=19700元
CPI=EV/AC=20000/19700=1.02
SPI=EV/PV=20000/25500=0.78
BAC=30000
第一种计算方法：如果直接按ETC=(BAC-EV)/CPI=（30000-20000）/(20000/19700)=9850，如果四舍五入，计算得到的是0.99万元。
第二种计算方法：如果先计算得到CPI=1.02，然后带入ETC=(BAC-EV)/CPI的公式计算，ETC=(30000-20000)/1.02=9803，根据结果四舍五入，计算得到的结果是0.98万元。
因此第二题的答案有2个，按第一种计算方法得到的答案是0.99，答案选D;按第二种方法计算得到的结果是0.98万元，答案选C
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