PMP考试题 成本管理

1．Lookingacrossthemajorityofindustries,duringwhichphaseinaprojectlifecyclearemostoftheprojectexpensesincurred?A．ConceptphaseB．DevelopmentordesignphaseC．ExecutionphaseD．Terminationphase对于大多数的产业,项目费用大多发生在项目生命周期中的哪一阶段?A．构思阶段B．开发或设计阶段C．执行阶段D．结束阶段2．Usingthetablebelow,thescheduleperformanceindex(SPI)forWBSElementPis:A．1.10B．0.90C．0.956D．1.15WBSElementBCWSBCWPACWPP$1,000$1,100$1,150Q$2,000$1,800$2,100R$1,000$1,200$1,050S$2,000$1,900$1,800用下表数据计算,工作分解结构WBS要素P的进度绩效指数(SPI)是:A．1.10B．0.90C．0.956D．1.15工作分解结构WBS要素计划执行预算成本BCWS已执行工作预算成本BCWP已执行工作实际成本ACWPP$1,000$1,100$1,150Q$2,000$1,800$2,100R$1,000$1,200$1,050S$2,000$1,900$1,8003．YouhaveestimatedandscheduledyourprojectbasedontheteammembersyouhavebeenassignedanddevelopedtheBCWSbaseline．However,youhavenowbeenassignednewteammemberswhoaremoreexperiencedandhighersalariedthanthoseonwhichyoubasedyourinitialestimate．Themostprobableimpactonprojectperformancewouldbe:A．NegativeCV,negativeSVB．NegativeCV,positiveSVC．PositiveCV,negativeSVD．PositiveCV,positiveSV你对项目进行了估算和进度安排,根据团队成员情况,分配了任务并且制定了计划执行预算成本的基准．然而,分配了新的项目团队成员,他们比初始估算的成员更有经验,薪水更高.这对项目绩效最可能的影响会是:A．负的成本偏差CV,负的进度偏差SVB．负的成本偏差CV,正的进度偏差SVC．正的成本偏差CV,负的进度偏差SVD．正的成本偏差CV,正的进度偏差SV4．Themostpreciseandaccuratetechniquefordeterminingprojectcostsisthetechnique．A．Bottom-upB．AnalogyC．BudgetD．Modifiedstandards决定项目成本的最精确的和最正确的技术是什么技术A．由下而上B．类比C．预算D．修正标准5．Thefourtypesofcostdatathatarenormallyaccumulatedandreportedaspartofacostcontrolsystemare:A．Labor,material,otherdirectcharges,managementreserveB．Labor,material,managementreserve,overheadC．Managementreserve,labor,otherdirectcharges,overheadD．Labor,material,otherdirectcharges,overhead作为成本控制系统的一部份,要收集并且报告的四类成本数据是:A．人工,原材料,其它直接费用,管理储备B．人工原材料,管理储备,管理费用C．管理储备人工,其它直接费用,管理费用D．人工原材料,其它直接费用,管理费用6．Thetechniquescommonlyusedtodeterminetheprofitabilityofaprojectincludeallofthefollowing,except:A．Netpresentvalue(NPV)B．Internalrateofreturn(IRR)C．PaybackperiodD．Riskassessmentmodel(RAM)通常用来计算决定项目的获利力的技术包括所有的下列项,除了:A．净现值(NPV)B．内部的回报率(IRR)C．投资回收期D．风险评估模型(RAM)7．Whichofthefollowingisnotconsideredadirectcostforproducingawidget?A．ThecostofthematerialsusedtoproduceawidgetB．ThelaborcostsoftheworkerswhoactuallyproducedthewidgetC．TherentforthebuildinginwhichthewidgetwasmanufacturedD．Theequipmentusedtoproducethewidget下列哪一项不会被考虑作为生产小器具的直接成本?A．用于生产小器具的原材料的成本B．实际生产小器具的人工成本C．生产制造小器具的厂房场地的租金D．生产小器具的设备8．Whichofthefollowingwouldnotnecessarilyincreasetheaccuracyofestimatingtheprojectcost?A．PricingouttheworkatlowerlevelsintheworkbreakdownstructureB．UsinghistoricaldataC．TalkingtopeoplewhohaveworkedonsimilarprojectD．Spendingadditionaltimeontheestimate下列的哪一项不会必然地增加估算项目成本的准确性?A．在工作分解结构中,在较低的水平订定工作价格B．使用历史数据C．与有类似项目工作经验的人进行交流D．花额外的时间进行估算9．Whattoolmustprojectmanagersrelyupontoaccuratelyidentifythecostsassociatedwithaproject?A．AbillofmaterialsB．AGanttchartC．AnarrowdiagramnetworkD．Aworkbreakdownstructure项目经理必须依赖什么工具,以便准确识别与项目相关联的成本?A．材料单B．甘特图C．箭线网络图D．工作分解结构10．Usingthetablebelow,WBSElementQisbudgetbypercent．A．Over,16.66B．Under,16.66C．Over,10.0D．Under,10.0WBSElementBCWSBCWPACWPP$1.000$1,100$1,150Q$2,000$1,800$2,100R$1,000$1,200$1,050S$2,000$1,900$1,800利用下表数据,工作分解结构WBS要素Q是预算多少百分比A．超过,16.66B．低于,16.66C．超过,10.0D．低于,10.0工作分解结构要素计划执行预算成本BCWS已执行工作预算成本BCWP已执行工作实际成本ACWPP$1.000$1,100$1,150Q$2,000$1,800$2,100R$1,000$1,200$1,050S$2,000$1,900$1,80011．Usingthetablebelow,thelaborratecostvarianceis:A．$68,329.00B．$386.00C．($0.22)D．$18.36DirectLaborDirectMaterialPlannedprice/unit$10.50$14.77Actualunits/hour6374hrs．5433unitsActualcost$68,329$83.994Actualprice/unit$10.72$15.46利用下表数据计算,人工费用成本偏差是:A．$68,329.00B．$386.00C．($0.22)D．$18.36直接人工直接原材料单位计划价格$10.50$14.77每小时实际单位6374hrs．5433units实际成本$68,329$83.994单位实际价格$10.72$15.4612．Usingthetablebelow,whichWBSelementisbehindschedulebutunderbudget?A．ElementPB．ElementQC．ElementRD．ElementSWBSElementBCWSBCWPACWPP$1.000$1.100$1.150Q$2.000$1.800$2.100R$1.000$1.200$1.050S$2.000$1.900$1.800利用下表数据计算,工作分解结构WBS的哪一要素是落后进度但低于预算?A．要素PB．要素QC．要素RD．要素S工作分解结构WBS要素计划执行预算成本BCWS已执行工作预算成本BCWP已执行工作实际成本ACWPP$1.000$1.100$1.150Q$2.000$1.800$2.100R$1.000$1.200$1.050S$2.000$1.900$1.80013．Companyexpensessuchasauditingcosts,supervision,officesupplies,buildingrent,andmaintenanceareelementsofthe:A．CapitalbudgetingprocessB．OverheadratesC．ContractsandadministrationcostingsystemD．Fringebenefitspackage公司费用,如审计成本管理监督办公用品费用,建筑场地租用费维修费是属于:A．资本预算编制过程B．管理费用C．合同和管理费用系统D．福利开支14．Lifecyclecostingtothecustomerfortheacquisitionofasystemincludesthefollowingcategories:A．R&D,maintainability,operation,andsupportB．Acquisition,operations,andmaintenanceC．R&D,production,operation,andsupportD．Production,operations,andmaintenance项目生命周期中,客户外购系统开支包括下列种类:A．研究开发R&D维修操作和辅助服务B．收购操作和维修C．R&D生产制造操作和辅助服务D．生产制造操作和维修15．Thethreemostcommontechniquesfordevelopingprojectcostestimatesare:A．Budgetary,team-basedandparametricB．Analogous,top-downandbottom-upC．Analogous,parametricanddirectD．Analogous,parametric,andbottom-up制定项目成本概算的三个最通常的技术是:A．预算式,团队式的和参数式B．类比式,由上而下式和由下而上式C．类比式,参数式和直接式D．类比式,参数式和由下而上式16．Thefuturevalueofanannualincomeflowof$1,000for2yearsat10%is:A．$2.200B．$2.280C．$2.300D．$2.310利率10%,2年期每年收入流