BAC kalkulators · 2026. gada aprīlis · 7 min. lasīšana

Earned Value Management formulas

Earned Value Management (EVM) apgūšana nozīmē tā formulu apgūšanu. Neatkarīgi no tā, vai jūs pārvaldāt vairāku miljonu dolāru būvniecības projektu, vai gatavojaties PMP® eksāmenam, ir ļoti svarīgi saprast, kā šīs metrikas savstarpēji mijiedarbojas.

15 galvenie EVM termini (ieskaitot vecos nosaukumus)

Saīsinājums	Vecais nosaukums (joprojām PMP)	Pilns nosaukums	Nozīme
BAC	—	Budžets pabeidzot	Sākotnējais projekta budžets
PV	BCWS	Plānotā vērtība	Ieplānotā darba budžetētās izmaksas
EV	BCWP	Nopelnītā vērtība	Paveiktā darba budžetētās izmaksas
AC	ACWP	Faktiskās izmaksas	Paveiktā darba faktiskās izmaksas
CPI	—	Izmaksu veiktspējas indekss	Izmaksu efektivitāte (vairāk nekā 1 ir labi)
SPI	—	Grafika veiktspējas indekss	Grafika efektivitāte (vairāk nekā 1 ir labi)
CV	—	Izmaksu novirze	Izmaksu deficīts/pārpalikums ($)
SV	—	Grafika novirze	Grafika deficīts/pārpalikums ($)
EAC	—	Aprēķins pabeidzot	Prognozētās kopējās projekta izmaksas
ETC	—	Aprēķins līdz pabeigšanai	Prognozētās atlikušās izmaksas
VAC	—	Novirze pabeidzot	Prognozētais budžeta pārpalikums/deficīts
TCPI	—	Līdz pabeigšanai veiktspējas indekss	Nepieciešamā efektivitāte atlikušajiem darbiem

4 EAC formulas (kad kuru izmantot)

Atšķirībā no CPI vai CV, kas ir tieši matemātiski aprēķini, EAC ir prognoze. Saskaņā ar PMBOK 6. izdevumu, 264.-265. lpp., jums ir jāizvēlas pareizā formula, pamatojoties uz jūsu projekta pašreizējo situāciju.

1. Tipiskā veiktspēja turpinās (Visbiežāk)

EAC = BAC / CPI

Izmantojiet, kad: Jūs sagaidāt, ka pašreizējā izmaksu efektivitāte (laba vai slikta) turpināsies visu atlikušo projekta laiku. Šis ir noklusējuma pieņēmums lielākajā daļā programmatūru un PMP eksāmenā.

2. Nākotnes darbi pēc plānotās likmes (Vienreizēja novirze)

EAC = AC + (BAC - EV)

Izmantojiet, kad: Pašreizējā izmaksu novirze bija neparasts notikums (piemēram, ekstrēmi laikapstākļi), un jūs stingri ticat, ka nākamie darbi noritēs precīzi atbilstoši sākotnējam budžetam.

3. Atlikušie darbi ar pašreizējo efektivitāti

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

Izmantojiet, kad: Tas patiesībā ir tas pats, kas 1. metode, tikai matemātiski paplašināts, lai parādītu, ka atlikušie darbi (BAC - EV) tiek vērtēti pēc pašreizējā CPI.

4. Gan izmaksas, gan grafiks ietekmē

EAC = AC + [(BAC - EV) / (CPI × SPI)]

Izmantojiet, kad: Projektam ir stingrs termiņš, un grafika kavēšanās (slikts SPI) spiedīs maksāt par virsstundām vai paātrinātu piegādi, kas vēl vairāk palielinās izmaksu pārtēriņu.

Divi pilnīgi praktiski piemēri

Piemērs A: Projekts ar grūtībām

IT projektam ir BAC $500,000. Pēc 6 mēnešiem jūs plānojāt pabeigt 50% ($250,000) no darbiem. Taču jūs faktiski esat pabeiguši tikai 30% un esat iztērējuši jau $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 (pārsniedz budžetu)

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 (atpaliek no grafika)

CPI = 150,000 / 200,000 = 0.75 (izmaksā par ~33% vairāk nekā plānots)
SPI = 150,000 / 250,000 = 0.60 (strādā tikai ar 60% no plānotā ātruma)
EAC = 500,000 / 0.75 = $666,666

Piemērs B: Veiksmīgs projekts

Būvniecības projektam ir BAC $2,000,000. Jūs atrodaties 3 mēnešu atzīmē. Jūs plānojāt iztērēt $400,000. Jūs esat pabeidzis darbus par $500,000, un faktiski iztērējāt tikai $450,000.

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

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 (apsteidz grafiku)

CPI = 500,000 / 450,000 = 1.11 (lieliska izmaksu efektivitāte)
SPI = 500,000 / 400,000 = 1.25 (lieliska grafika efektivitāte)

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

Šo EVM formulu izpratne ļauj projektu vadītājiem ziņot ieinteresētajām personām par faktisko, kvantitatīvi novērtējamo projekta veselību, pilnībā novēršot minējumus no ziņošanas.

→ Izmēģiniet EVM kalkulatoru