Company XYZ 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, and 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
A) 1.23.
B) 0.9.
C) 1.
D) 1.1.
参考答案：B
解析： XYZ公司有一份生产10000个小部件. 价格为100000美元的固定总价合同。直到所有部件都完成才可以开出发票。制造每个小部件的预算成本是9美元。所有部件都应在今天完成, 不幸的是项目进度落后了, 只完成了9000个, 实际制造成本为90000美元。在这个例子中, 成本绩效指数是多少
A) 1.23。 B) 0.9。 C) 1。 D) 1.1。
CPI=EV/AC。这里AC=90000，EV=9000×9=81000，所以CPI=81000/90000=81/90=0.9。