IPA IP 2025 Question 45

A question IPA Japan published in 令和7年度 ITパスポート試験 公開問題 問45, translated into English. ITPEC is based on the same exams.

There is a project to create 100 programs in 40 days with a budget of 20 million yen at the time of planning. At the point when 20 days of the project have passed, 40 programs, which are 40% of the whole, have been completed, and a cost of 10 million yen has been incurred. When the indicators of the project are calculated with the following evaluation formulas, which of the following is the appropriate combination of the indicators of the project? Here, the number of days and the cost required for creating each program are all the same, and the same amount of work is always performed during the project period.

[Evaluation formulas]

Schedule (%):

 (Number of completed programs ÷ Number of programs expected to be completed at the time of evaluation) × 100

Cost (%):

 (Cost incurred for the completed programs

  ÷ Cost planned for the completed programs) × 100

Indicators of the project
OptionSchedule (%)Cost (%)

Explanation

Schedule 80%, cost 125% — compare the programs done with the programs planned by day 20, and the money spent with the money planned for the programs done.

Each program takes the same time and cost, and the work goes at a steady pace.

  • •Programs expected by day 20: 100 × 20 ÷ 40 = 50
  • •Schedule: 40 ÷ 50 × 100 = 80%
  • •Planned cost per program: 20 million yen ÷ 100 = 0.2 million yen
  • •Planned cost of the 40 completed programs: 0.2 × 40 = 8 million yen
  • •Cost: 10 ÷ 8 × 100 = 125%

The project is behind schedule (80% of the planned progress) and over budget (25% more spent than the finished work was planned to cost). This is earned value thinking: 8 million yen is the earned value, 10 million yen the actual cost.

Answer (a)

Why not others:

  • •(b) — cost 100% compares the 10 million yen spent with the 10 million yen planned for the first 20 days, but the formula divides by the planned cost of the completed programs, 8 million yen
  • •(c) and (d) — schedule 90% matches neither the formula nor the data: 40 programs done against 50 expected gives 80%

Key rule: Judge progress and cost against the work actually completed: completed ÷ planned-by-now for schedule, actual cost ÷ planned cost of the completed work for cost.

Project Management · AI-written, may contain errors

This question comes from the past questions IPA Japan publishes, translated into English by ITPEC Practice. ITPEC Practice is an independent study tool and is not affiliated with IPA or ITPEC. See the original paper (PDF) or Report an issue.