BAC skaičiuoklė · 2026 m. balandis · 7 min. skaitymo

Earned Value Management formulės

Įvaldyti Earned Value Management (EVM) reiškia įvaldyti jo formules. Nesvarbu, ar valdote kelių milijonų dolerių statybų projektą, ar ruošiatės PMP® egzaminui, suprasti, kaip šios metrikos tarpusavyje sąveikauja, yra labai svarbu.

15 pagrindinių EVM terminų (įskaitant senuosius pavadinimus)

Santrumpa	Senasis pavadinimas (vis dar PMP)	Pilnas pavadinimas	Reikšmė
BAC	—	Biudžetas užbaigus	Pradinis projekto biudžetas
PV	BCWS	Planinė vertė	Suplanuoto darbo biudžetinė kaina
EV	BCWP	Uždirbta vertė	Atlikto darbo biudžetinė kaina
AC	ACWP	Faktinės išlaidos	Faktinė atlikto darbo kaina
CPI	—	Išlaidų našumo indeksas	Išlaidų efektyvumas (daugiau nei 1 yra gerai)
SPI	—	Grafiko našumo indeksas	Grafiko efektyvumas (daugiau nei 1 yra gerai)
CV	—	Išlaidų dispersija	Išlaidų trūkumas/perteklius ($)
SV	—	Grafiko dispersija	Grafiko trūkumas/perteklius ($)
EAC	—	Sąmata užbaigus	Prognozuojama bendra projekto kaina
ETC	—	Sąmata iki užbaigimo	Prognozuojamos likusios išlaidos
VAC	—	Dispersija užbaigus	Prognozuojamas biudžeto perteklius/trūkumas
TCPI	—	Iki užbaigimo našumo indeksas	Reikalingas efektyvumas likusiems darbams

4 EAC formulės (kada kurią naudoti)

Skirtingai nei CPI ar CV, kurie yra tiesioginiai matematiniai skaičiavimai, EAC yra prognozė. Pagal PMBOK 6-ąjį leidimą, p. 264-265, jūs privalote pasirinkti tinkamą formulę, atsižvelgdami į dabartinę savo projekto situaciją.

1. Tipinis našumas tęsiasi (dažniausia)

EAC = BAC / CPI

Naudokite, kai: Tikitės, kad dabartinis išlaidų efektyvumas (gali būti blogas arba geras) tęsis visą likusį projekto laiką. Tai numatytoji prielaida daugumoje programinių įrangų ir PMP egzamine.

2. Būsimi darbai pagal planuotą tarifą (vienkartinė dispersija)

EAC = AC + (BAC - EV)

Naudokite, kai: Dabartinė išlaidų dispersija buvo neįprastas įvykis (pvz., ekstremali oro sąlyga), ir jūs tvirtai tikite, kad būsimi darbai vyks tiksliai pagal pradinį biudžetą.

3. Likę darbai su dabartiniu efektyvumu

EAC = AC + ((BAC - EV) / CPI)

Naudokite, kai: Tai iš tikrųjų yra tas pats, kas 1-asis metodas, tik matematiškai išplėstas, siekiant parodyti, kad likę darbai (BAC - EV) yra vertinami pagal dabartinį CPI.

4. Tiek išlaidos, tiek grafikas turi įtakos

EAC = AC + [(BAC - EV) / (CPI × SPI)]

Naudokite, kai: Projektas turi griežtą terminą, o buvimas atsilikus nuo grafiko (blogas SPI) privers mokėti už viršvalandžius ar greitesnį pristatymą, o tai padidins išlaidų viršijimą.

Du išsamūs praktiniai pavyzdžiai

Pavyzdys A: Sunkumų patiriantis projektas

IT projektas turi BAC $500,000. Po 6 mėnesių jūs suplanavote užbaigti 50% ($250,000) darbų. Tačiau jūs faktiškai užbaigėte tik 30% ir tam jau išleidote $200,000.

PV = $250,000

EV =

Budget at Completion Calculator · April 2026 · 7 min read

Earned Value Management Formulas

Mastering Earned Value Management (EVM) means mastering its formulas. Whether you are managing a multi-million dollar construction project or preparing for your PMP® exam, understanding how these metrics interlock is crucial.

The 15 Core EVM Terms (Including Old Names)

Abbreviation	Old Name (Still on PMP)	Full Name	Meaning
BAC	—	Budget at Completion	Original project budget
PV	BCWS	Planned Value	Budgeted cost of work scheduled
EV	BCWP	Earned Value	Budgeted cost of work performed
AC	ACWP	Actual Cost	Actual cost of work performed
CPI	—	Cost Performance Index	Cost efficiency (above 1 is good)
SPI	—	Schedule Performance Index	Schedule efficiency (above 1 is good)
CV	—	Cost Variance	Cost deficit/surplus ($)
SV	—	Schedule Variance	Schedule deficit/surplus ($)
EAC	—	Estimate at Completion	Forecasted total project cost
ETC	—	Estimate to Complete	Forecasted remaining cost
VAC	—	Variance at Completion	Forecasted budget surplus/deficit
TCPI	—	To-Complete Perf. Index	Efficiency needed on remaining work

The 4 EAC Formulas (When to Use Which)

Estimate at Completion (EAC) does not have just one formula. According to PMBOK 6th Edition p.265, you must choose the right formula based on your project's current reality.

1. Typical Performance Continues (Most Common)

EAC = BAC / CPI

When to use: You expect your team's past cost performance to continue at the same rate. This is the default EAC formula used in most software and the most commonly tested on the PMP exam.

2. Future Work at Planned Rate (One-Time Variance)

EAC = AC + (BAC - EV)

When to use: The variance was a one-time event not expected to recur. All future work will proceed exactly as originally budgeted.

3. Remaining Work at Current Efficiency

EAC = AC + ((BAC - EV) / CPI)

When to use: Both past and future work are affected by the same sustained CPI impact. Note: this formula is mathematically identical to EAC = BAC / CPI (see derivation below).

4. Both Cost AND Schedule Factored In

EAC = AC + [(BAC - EV) / (CPI × SPI)]

When to use: Your project is behind schedule and you must meet the original deadline. Because you have to rush (overtime, extra resources), the schedule delay will cause additional cost overruns.

Two Complete Worked Examples

Example A: The Struggling Project

A software project has a BAC of $100,000. Currently, PV = $40,000, EV = $30,000, and AC = $45,000.

CPI = EV / AC = 30,000 / 45,000 = 0.67 (Severe cost overrun)
SPI = EV / PV = 30,000 / 40,000 = 0.75 (Behind schedule)
EAC (Formula 1) = 100,000 / 0.67 = $149,253 (Projected to cost ~50% more than planned)
ETC = 149,253 - 45,000 = $104,253 (Money still needed to finish)

Example B: The Ahead-of-Schedule Project

A construction project has a BAC of $500,000. Currently, PV = $200,000, EV = $250,000, and AC = $230,000.

CPI = EV / AC = 250,000 / 230,000 = 1.08 (Under budget)
SPI = EV / PV = 250,000 / 200,000 = 1.25 (Ahead of schedule)
EAC (Formula 1) = 500,000 / 1.08 = $462,962 (Projected to save ~$37,000)

Formula Derivation Walkthrough

Why does EAC = BAC / CPI give the same result as EAC = AC + (BAC − EV) / CPI? Here is the algebra:

EAC = AC + (BAC − EV) / CPI
EAC = AC + BAC/CPI − EV/CPI
Since CPI = EV/AC, it follows that EV/CPI = AC
EAC = AC + BAC/CPI − AC
EAC = BAC / CPI ✓

→ Open the Free BAC Calculator 50,000 (0.30 × 500,000)

AC = $200,000
CV = 150,000 - 200,000 = -$50,000 (viršija biudžetą)

SV = 150,000 - 250,000 = -
Budget at Completion Calculator · April 2026 · 7 min read
Earned Value Management Formulas
Mastering Earned Value Management (EVM) means mastering its formulas. Whether you are managing a multi-million dollar construction project or preparing for your PMP® exam, understanding how these metrics interlock is crucial.
The 15 Core EVM Terms (Including Old Names)
Abbreviation Old Name (Still on PMP) Full Name Meaning
BAC — Budget at Completion Original project budget
PV BCWS Planned Value Budgeted cost of work scheduled
EV BCWP Earned Value Budgeted cost of work performed
AC ACWP Actual Cost Actual cost of work performed
CPI — Cost Performance Index Cost efficiency (above 1 is good)
SPI — Schedule Performance Index Schedule efficiency (above 1 is good)
CV — Cost Variance Cost deficit/surplus ($)
SV — Schedule Variance Schedule deficit/surplus ($)
EAC — Estimate at Completion Forecasted total project cost
ETC — Estimate to Complete Forecasted remaining cost
VAC — Variance at Completion Forecasted budget surplus/deficit
TCPI — To-Complete Perf. Index Efficiency needed on remaining work
The 4 EAC Formulas (When to Use Which)
Estimate at Completion (EAC) does not have just one formula. According to PMBOK 6th Edition p.265, you must choose the right formula based on your project's current reality.
1. Typical Performance Continues (Most Common)
EAC = BAC / CPI
When to use: You expect your team's past cost performance to continue at the same rate. This is the default EAC formula used in most software and the most commonly tested on the PMP exam.
2. Future Work at Planned Rate (One-Time Variance)
EAC = AC + (BAC - EV)
When to use: The variance was a one-time event not expected to recur. All future work will proceed exactly as originally budgeted.
3. Remaining Work at Current Efficiency
EAC = AC + ((BAC - EV) / CPI)
When to use: Both past and future work are affected by the same sustained CPI impact. Note: this formula is mathematically identical to EAC = BAC / CPI (see derivation below).
4. Both Cost AND Schedule Factored In
EAC = AC + [(BAC - EV) / (CPI × SPI)]
When to use: Your project is behind schedule and you must meet the original deadline. Because you have to rush (overtime, extra resources), the schedule delay will cause additional cost overruns.
Two Complete Worked Examples
Example A: The Struggling Project
A software project has a BAC of $100,000. Currently, PV = $40,000, EV = $30,000, and AC = $45,000.
CPI = EV / AC = 30,000 / 45,000 = 0.67 (Severe cost overrun)
SPI = EV / PV = 30,000 / 40,000 = 0.75 (Behind schedule)
EAC (Formula 1) = 100,000 / 0.67 = $149,253 (Projected to cost ~50% more than planned)
ETC = 149,253 - 45,000 = $104,253 (Money still needed to finish)
Example B: The Ahead-of-Schedule Project
A construction project has a BAC of $500,000. Currently, PV = $200,000, EV = $250,000, and AC = $230,000.
CPI = EV / AC = 250,000 / 230,000 = 1.08 (Under budget)
SPI = EV / PV = 250,000 / 200,000 = 1.25 (Ahead of schedule)
EAC (Formula 1) = 500,000 / 1.08 = $462,962 (Projected to save ~$37,000)
Formula Derivation Walkthrough
Why does EAC = BAC / CPI give the same result as EAC = AC + (BAC − EV) / CPI? Here is the algebra:
EAC = AC + (BAC − EV) / CPI
EAC = AC + BAC/CPI − EV/CPI
Since CPI = EV/AC, it follows that EV/CPI = AC
EAC = AC + BAC/CPI − AC
EAC = BAC / CPI ✓
→ Open the Free BAC Calculator 00,000 (atsilieka nuo grafiko)

CPI = 150,000 / 200,000 = 0.75 (kainuoja ~33% daugiau nei planuota)
SPI = 150,000 / 250,000 = 0.60 (dirba tik 60% planuoto greičio)
EAC = 500,000 / 0.75 = $666,666

Pavyzdys B: Sėkmingas projektas

Statybų projektas turi BAC $2,000,000. Jūs esate ties 3 mėnesio žyma. Planavote išleisti $400,000. Jūs užbaigėte darbų už $500,000, o faktiškai išleidote tik $450,000.

PV = $400,000
EV = $500,000
AC = $450,000
CV = 500,000 - 450,000 = $50,000 (mažiau išlaidų)

SV = 500,000 - 400,000 = Budget at Completion Calculator · April 2026 · 7 min read
Earned Value Management Formulas
Mastering Earned Value Management (EVM) means mastering its formulas. Whether you are managing a multi-million dollar construction project or preparing for your PMP® exam, understanding how these metrics interlock is crucial.
The 15 Core EVM Terms (Including Old Names)
Abbreviation Old Name (Still on PMP) Full Name Meaning
BAC — Budget at Completion Original project budget
PV BCWS Planned Value Budgeted cost of work scheduled
EV BCWP Earned Value Budgeted cost of work performed
AC ACWP Actual Cost Actual cost of work performed
CPI — Cost Performance Index Cost efficiency (above 1 is good)
SPI — Schedule Performance Index Schedule efficiency (above 1 is good)
CV — Cost Variance Cost deficit/surplus ($)
SV — Schedule Variance Schedule deficit/surplus ($)
EAC — Estimate at Completion Forecasted total project cost
ETC — Estimate to Complete Forecasted remaining cost
VAC — Variance at Completion Forecasted budget surplus/deficit
TCPI — To-Complete Perf. Index Efficiency needed on remaining work
The 4 EAC Formulas (When to Use Which)
Estimate at Completion (EAC) does not have just one formula. According to PMBOK 6th Edition p.265, you must choose the right formula based on your project's current reality.
1. Typical Performance Continues (Most Common)
EAC = BAC / CPI
When to use: You expect your team's past cost performance to continue at the same rate. This is the default EAC formula used in most software and the most commonly tested on the PMP exam.
2. Future Work at Planned Rate (One-Time Variance)
EAC = AC + (BAC - EV)
When to use: The variance was a one-time event not expected to recur. All future work will proceed exactly as originally budgeted.
3. Remaining Work at Current Efficiency
EAC = AC + ((BAC - EV) / CPI)
When to use: Both past and future work are affected by the same sustained CPI impact. Note: this formula is mathematically identical to EAC = BAC / CPI (see derivation below).
4. Both Cost AND Schedule Factored In
EAC = AC + [(BAC - EV) / (CPI × SPI)]
When to use: Your project is behind schedule and you must meet the original deadline. Because you have to rush (overtime, extra resources), the schedule delay will cause additional cost overruns.
Two Complete Worked Examples
Example A: The Struggling Project
A software project has a BAC of $100,000. Currently, PV = $40,000, EV = $30,000, and AC = $45,000.
CPI = EV / AC = 30,000 / 45,000 = 0.67 (Severe cost overrun)
SPI = EV / PV = 30,000 / 40,000 = 0.75 (Behind schedule)
EAC (Formula 1) = 100,000 / 0.67 = $149,253 (Projected to cost ~50% more than planned)
ETC = 149,253 - 45,000 = $104,253 (Money still needed to finish)
Example B: The Ahead-of-Schedule Project
A construction project has a BAC of $500,000. Currently, PV = $200,000, EV = $250,000, and AC = $230,000.
CPI = EV / AC = 250,000 / 230,000 = 1.08 (Under budget)
SPI = EV / PV = 250,000 / 200,000 = 1.25 (Ahead of schedule)
EAC (Formula 1) = 500,000 / 1.08 = $462,962 (Projected to save ~$37,000)
Formula Derivation Walkthrough
Why does EAC = BAC / CPI give the same result as EAC = AC + (BAC − EV) / CPI? Here is the algebra:
EAC = AC + (BAC − EV) / CPI
EAC = AC + BAC/CPI − EV/CPI
Since CPI = EV/AC, it follows that EV/CPI = AC
EAC = AC + BAC/CPI − AC
EAC = BAC / CPI ✓
→ Open the Free BAC Calculator 00,000 (lenkia grafiką)

CPI = 500,000 / 450,000 = 1.11 (puikus išlaidų efektyvumas)
SPI = 500,000 / 400,000 = 1.25 (puikus grafiko efektyvumas)

EAC = 2,000,000 / 1.11 = Budget at Completion Calculator · April 2026 · 7 min read
Earned Value Management Formulas
Mastering Earned Value Management (EVM) means mastering its formulas. Whether you are managing a multi-million dollar construction project or preparing for your PMP® exam, understanding how these metrics interlock is crucial.
The 15 Core EVM Terms (Including Old Names)
Abbreviation Old Name (Still on PMP) Full Name Meaning
BAC — Budget at Completion Original project budget
PV BCWS Planned Value Budgeted cost of work scheduled
EV BCWP Earned Value Budgeted cost of work performed
AC ACWP Actual Cost Actual cost of work performed
CPI — Cost Performance Index Cost efficiency (above 1 is good)
SPI — Schedule Performance Index Schedule efficiency (above 1 is good)
CV — Cost Variance Cost deficit/surplus ($)
SV — Schedule Variance Schedule deficit/surplus ($)
EAC — Estimate at Completion Forecasted total project cost
ETC — Estimate to Complete Forecasted remaining cost
VAC — Variance at Completion Forecasted budget surplus/deficit
TCPI — To-Complete Perf. Index Efficiency needed on remaining work
The 4 EAC Formulas (When to Use Which)
Estimate at Completion (EAC) does not have just one formula. According to PMBOK 6th Edition p.265, you must choose the right formula based on your project's current reality.
1. Typical Performance Continues (Most Common)
EAC = BAC / CPI
When to use: You expect your team's past cost performance to continue at the same rate. This is the default EAC formula used in most software and the most commonly tested on the PMP exam.
2. Future Work at Planned Rate (One-Time Variance)
EAC = AC + (BAC - EV)
When to use: The variance was a one-time event not expected to recur. All future work will proceed exactly as originally budgeted.
3. Remaining Work at Current Efficiency
EAC = AC + ((BAC - EV) / CPI)
When to use: Both past and future work are affected by the same sustained CPI impact. Note: this formula is mathematically identical to EAC = BAC / CPI (see derivation below).
4. Both Cost AND Schedule Factored In
EAC = AC + [(BAC - EV) / (CPI × SPI)]
When to use: Your project is behind schedule and you must meet the original deadline. Because you have to rush (overtime, extra resources), the schedule delay will cause additional cost overruns.
Two Complete Worked Examples
Example A: The Struggling Project
A software project has a BAC of $100,000. Currently, PV = $40,000, EV = $30,000, and AC = $45,000.
CPI = EV / AC = 30,000 / 45,000 = 0.67 (Severe cost overrun)
SPI = EV / PV = 30,000 / 40,000 = 0.75 (Behind schedule)
EAC (Formula 1) = 100,000 / 0.67 = $149,253 (Projected to cost ~50% more than planned)
ETC = 149,253 - 45,000 = $104,253 (Money still needed to finish)
Example B: The Ahead-of-Schedule Project
A construction project has a BAC of $500,000. Currently, PV = $200,000, EV = $250,000, and AC = $230,000.
CPI = EV / AC = 250,000 / 230,000 = 1.08 (Under budget)
SPI = EV / PV = 250,000 / 200,000 = 1.25 (Ahead of schedule)
EAC (Formula 1) = 500,000 / 1.08 = $462,962 (Projected to save ~$37,000)
Formula Derivation Walkthrough
Why does EAC = BAC / CPI give the same result as EAC = AC + (BAC − EV) / CPI? Here is the algebra:
EAC = AC + (BAC − EV) / CPI
EAC = AC + BAC/CPI − EV/CPI
Since CPI = EV/AC, it follows that EV/CPI = AC
EAC = AC + BAC/CPI − AC
EAC = BAC / CPI ✓
→ Open the Free BAC Calculator ,801,801

Šių EVM formulių supratimas leidžia projektų vadovams pranešti apie faktinę, kiekybiškai įvertintą projekto būklę suinteresuotoms šalims, visiškai pašalinant spėliojimus iš ataskaitų teikimo.

→ Išbandykite EVM skaičiuoklę