成本控制过程主要内容不包括（ ）。
- A.将目的成本分配到项目的各项具体工作上
- B.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
- C.对发生成本偏差的工作包实行管理，有针对性地采取纠正措施
- D.对项目的最终成本进行预测
正确答案及解析
正确答案
解析
本考题考查的知识点为成本控制基础知识，出自《信息系统项目管理师教程》第8章项目成本管理，全书第172-178页。
选项A将目的成本分配到项目的各项具体工作上（工作分解结构）是成本预算过程的内容，不属于成本控制过程的内容。
控制成本是监督项目状态，以更新项目成本，管理成本基准的过程。本过程的主要作用是，发现实际与计划的差异，以便采取纠正措施，降低风险。
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