Final answer:
The statement that apportioned effort earned value will always reflect a negative schedule variance if its related direct account has a negative variance is false. Apportioned and direct efforts are related, but their variances can independently vary based on actual performance.
Step-by-step explanation:
When considering the statement, "When the apportioned effort earned value technique is used, it will always reflect a negative schedule variance if the direct account it is related to also has a negative schedule variance," the correct answer is b) False.
Apportioned effort in earned value management (EVM) is work that is directly related in proportion to measurable direct effort. While apportioned effort shares the same physical work components as its direct effort activities, it does not necessarily mean that the schedule variance of apportioned effort will always match the schedule variance of the direct effort. There may be instances where an apportioned effort is on schedule or ahead of schedule, even when its related direct effort is experiencing a negative schedule variance. The relationship between apportioned effort and direct effort is that apportioned effort derives its budget and schedule from the direct work, but their variances can be independent of each other based on actual performance and progress.