任何组织的能力都是有限的，任何组织的资源也都是有限的。公司在选择项目优先级时经常用到DIPP分析法。以下关于DIPP的理解中，不正确的是：（ ）。
- A.DIPP值越高的项目资源利用率越高
- B.DIPP值衡量了企业的资源利用效率
- C.DIPP值越低的项目资源利用率越高
- D.DIPP值是项目的期望货币值和完工尚需成本之比
正确答案及解析
正确答案
解析
本考题考查的知识点为DIPP分析法知识点。
项目资源利用率DIPP（DepartmentofIndustrialPolicyandPromotion）。单个项目的DIPP能获取项目资源利用率情况，企业多个项目的DIPP值从一定程度上可以衡量企业的资源利用率。
DIPP是用来描述项目资源利用率，其计算公式为：DIPP=EMV/ETC。EMV及项目预期货币价值分析，ETC即项目完工尚需估算。
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