Respuesta :
Estimated at Completion (EAC) = (Total Project Budget)/CPI, which equals $100,000 divided by 1.11, or $90,000.
$45,000 is the planned value (PV).
(AC) Actual Cost = $45,000
Earned Value (EV) is equal to $50,000 ($100,000 * 0.5).
Schedule Variance (SV) = EV-PV = $50,000 - $55,000 = -$5,000 (unfavorable since 0)
Schedule Performance Index (SPI) = EV/PV = $50,000/$55,000 = 0.91 (unsatisfactory due to 1)
Cost Variance (CV) equals EV – AC, or $50,000 – $45,000, or $5,000 (good because >0).
EV/AC = $50,000/$45,000 = 1.11 (excellent because >1) is the Cost Performance Index (CPI).
Estimated at Completion (EAC) = (Total Project Budget)/CPI, which equals $100,000 divided by 1.11, or $90,000.
The project is seen as being behind time because SV is negative and SPI is 1. Although the project is only 50% complete, we have budgeted for 55% of the costs to be incurred. The second half of the project will need to play catch-up.
The project is regarded as being under budget because the CV is positive and the CPI is greater than 1. We have completed 50% of the project, but only 45% of our budget has been used up to this point. The project's total cost (EAC), as opposed to our initial budget of $100,000, will only be $90,000 if it proceeds at this rate.
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