BAC kalkulators 2026. gada aprīlis · 6 min. lasīšana

Kas ir budžets pabeidzot (BAC)?

Budžets pabeidzot (BAC) ir kopējais apstiprinātais budžets visiem projekta darbiem, kas noteikts kā fiksēta bāzes līnija pirms izpildes sākuma. Saskaņā ar PMBOK 6. izdevumu (263. lpp.), BAC ir vienāds ar visu veicamo darbu budžetu summu. Tas ir Earned Value Management finanšu enkurs — skaitlis, pret kuru tiek mērīta visa izmaksu un grafika veiktspēja.

PMBOK BAC definīcija

Projektu vadības zināšanu bāze (PMBOK® ceļvedis, 6. izdevums) definē BAC šādi:

BAC = Visu projektā veicamo darbu budžetu summa

Kritiski svarīgi, ka BAC ir fiksēts projekta bāzes līnijā. Tas nemainās, kad rodas izmaksu pārtēriņš — tas atspoguļotos Estimate at Completion (EAC). BAC mainās tikai ar formālu bāzes līnijas pārskatīšanas procesu, kad apstiprinātais darba apjoms būtiski mainās.

BAC vs Izmaksu bāzes līnija vs Projekta budžets

Termins	Ietver	Mainās?
Projekta budžets	BAC + Vadības rezerve	Tikai ar formālu izmaiņu kontroli
Izmaksu bāzes līnija (BAC)	Visas darba paketes + Neparedzēto gadījumu rezerve	Tikai pārskatot bāzes līniju
EAC	Faktisko kopējo izmaksu prognoze	Regulāri tiek atjaunināts izpildes laikā

5 BAC novērtēšanas metodes

1. Augšupēja novērtēšana (Visprecīzākā)

Novērtējiet katru darba paketi atsevišķi un sasummējiet tās. Precizitāte: ±5–10%. Vislabāk piemērota, ja ir pieejams detalizēts apjoms. Izmantojiet mūsu BAC Builder, lai to izdarītu automātiski.

2. Analoģiskā novērtēšana

Izmantojiet faktiskās izmaksas no līdzīgiem pagātnes projektiem. Precizitāte: ±25–75%. Vislabāk piemērota agrīnās projekta stadijās, kad detaļu ir maz. Ātra, bet paļaujas uz salīdzināmiem vēsturiskiem datiem.

3. Parametriskā novērtēšana

Izmantojiet statistiskās sakarības starp mainīgajiem (piem., izmaksas par kvadrātmetru, izmaksas par programmatūras funkcijas punktu). Precizitāte: ±10–20%. Vislabāk piemērota, ja eksistē uzticami vēsturiskie dati.

4. Trīspunktu novērtēšana (PERT)

Formula: BAC = (Optimistiskā + 4 × Visticamākā + Pesimistiskā) / 6. Ņem vērā nenoteiktību. Rada statistiski pamatotāku novērtējumu nekā vienpunkta novērtējumi.

5. Ekspertu vērtējums

Konsultējieties ar jomas ekspertiem, ja vēsturiskie dati nav pieejami. Bieži tiek apvienota ar citām metodēm. Precizitāte ir ļoti atkarīga no eksperta pieredzes.

Reāls būvniecības piemērs

Izmaksu kategorija

Budžets

Darbs un darbaspēks

$400,000

Materiāli un piederumi

$250,000

Apakšuzņēmēji

$200,000

Iekārtu noma

Budget at Completion Calculator April 2026 · 6 min read

What is Budget at Completion (BAC)?

Budget at Completion (BAC) is the total approved budget for all project work, established as a fixed baseline before execution begins. Per PMBOK 6th Edition (p.263), BAC equals the sum of all budgets for the work to be performed. It is the financial anchor of Earned Value Management — the number against which all cost and schedule performance is measured.

PMBOK Definition of BAC

The Project Management Body of Knowledge (PMBOK® Guide, 6th Edition) defines BAC as:

BAC = The sum of all budgets established for the work to be performed on a project

Critically, BAC is fixed at project baseline. It does not change when cost overruns occur — that would be reflected in Estimate at Completion (EAC). BAC only changes through a formal re-baselining process when the approved scope of work changes fundamentally.

BAC vs Cost Baseline vs Project Budget

Term	Includes	Changes?
Project Budget	BAC + Management Reserve	Only via formal change control
Cost Baseline (BAC)	All work packages + Contingency Reserve	Only via re-baselining
EAC	Forecast of actual total cost	Updated regularly during execution

5 BAC Estimation Techniques

1. Bottom-Up Estimation (Most Accurate)

Estimate each work package individually and sum them. Accuracy: ±5–10%. Best when detailed scope is available. Use our BAC Builder to do this automatically.

2. Analogous Estimation

Use actual costs from similar past projects. Accuracy: ±25–75%. Best for early project stages when detail is limited. Fast but relies on comparable historical data.

3. Parametric Estimation

Use statistical relationships between variables (e.g., cost per square metre, cost per software function point). Accuracy: ±10–20%. Best when reliable historical data exists.

4. Three-Point Estimation (PERT)

Formula: BAC = (Optimistic + 4 × Most Likely + Pessimistic) / 6. Accounts for uncertainty. Produces a more statistically valid estimate than single-point estimates.

5. Expert Judgement

Consult subject matter experts when historical data is unavailable. Often combined with other techniques. Accuracy highly dependent on expert experience.

Real Construction Example

Cost Category	Budget
Labour & Workforce	$400,000
Materials & Supplies	$250,000
Subcontractors	$200,000
Equipment Rental	$100,000
Contingency Reserve (10%)	$95,000
BAC (Cost Baseline)	$1,045,000
Management Reserve	$55,000
Total Project Budget	$1,100,000

Common BAC Pitfalls

Incomplete scope definition — BAC underestimated because not all work packages were identified
Missing indirect costs — Overhead, G&A, and fringe benefits excluded from estimates
Ignoring risk — No contingency or management reserve included
Weak change control — Scope creep added without updating the cost baseline

BAC, EAC, and VAC — Key Relationships

Metric	Formula	Meaning
BAC	Fixed at baseline	What we planned to spend
EAC	BAC / CPI (most common)	What we now forecast to spend
VAC	BAC − EAC	Projected surplus (+) or overrun (−)

→ Open the Free BAC Calculator 00,000

Neparedzēto gadījumu rezerve (10%)

$95,000

BAC (Izmaksu bāzes līnija)

Budget at Completion Calculator April 2026 · 6 min read
What is Budget at Completion (BAC)?
Budget at Completion (BAC) is the total approved budget for all project work, established as a fixed baseline before execution begins. Per PMBOK 6th Edition (p.263), BAC equals the sum of all budgets for the work to be performed. It is the financial anchor of Earned Value Management — the number against which all cost and schedule performance is measured.
PMBOK Definition of BAC
The Project Management Body of Knowledge (PMBOK® Guide, 6th Edition) defines BAC as:
BAC = The sum of all budgets established for the work to be performed on a project
Critically, BAC is fixed at project baseline. It does not change when cost overruns occur — that would be reflected in Estimate at Completion (EAC). BAC only changes through a formal re-baselining process when the approved scope of work changes fundamentally.
BAC vs Cost Baseline vs Project Budget
Term Includes Changes?
Project Budget BAC + Management Reserve Only via formal change control
Cost Baseline (BAC) All work packages + Contingency Reserve Only via re-baselining
EAC Forecast of actual total cost Updated regularly during execution
5 BAC Estimation Techniques
1. Bottom-Up Estimation (Most Accurate)
Estimate each work package individually and sum them. Accuracy: ±5–10%. Best when detailed scope is available. Use our BAC Builder to do this automatically.
2. Analogous Estimation
Use actual costs from similar past projects. Accuracy: ±25–75%. Best for early project stages when detail is limited. Fast but relies on comparable historical data.
3. Parametric Estimation
Use statistical relationships between variables (e.g., cost per square metre, cost per software function point). Accuracy: ±10–20%. Best when reliable historical data exists.
4. Three-Point Estimation (PERT)
Formula: BAC = (Optimistic + 4 × Most Likely + Pessimistic) / 6. Accounts for uncertainty. Produces a more statistically valid estimate than single-point estimates.
5. Expert Judgement
Consult subject matter experts when historical data is unavailable. Often combined with other techniques. Accuracy highly dependent on expert experience.
Real Construction Example
Cost Category Budget
Labour & Workforce $400,000
Materials & Supplies $250,000
Subcontractors $200,000
Equipment Rental $100,000
Contingency Reserve (10%) $95,000
BAC (Cost Baseline) $1,045,000
Management Reserve $55,000
Total Project Budget $1,100,000
Common BAC Pitfalls
Incomplete scope definition — BAC underestimated because not all work packages were identified
Missing indirect costs — Overhead, G&A, and fringe benefits excluded from estimates
Ignoring risk — No contingency or management reserve included
Weak change control — Scope creep added without updating the cost baseline
BAC, EAC, and VAC — Key Relationships
Metric Formula Meaning
BAC Fixed at baseline What we planned to spend
EAC BAC / CPI (most common) What we now forecast to spend
VAC BAC − EAC Projected surplus (+) or overrun (−)
→ Open the Free BAC Calculator ,045,000

Vadības rezerve

$55,000

Kopējais projekta budžets

Biežākās BAC kļūdas

Nepilnīga apjoma definīcija — BAC ir par zemu novērtēts, jo nebija identificētas visas darba paketes
Trūkst netiešo izmaksu — Pieskaitāmās izmaksas, G&A un papildu labumi netika iekļauti tāmēs
Riska ignorēšana — Nav iekļauta neparedzēto gadījumu vai vadības rezerve
Vāja izmaiņu kontrole — Apjoma palielināšanās pievienota bez izmaksu bāzes līnijas atjaunināšanas

BAC, EAC un VAC — Galvenās attiecības

Metrika	Formula	Nozīme
BAC	Fiksēts bāzes līnijā	Ko mēs plānojām tērēt
EAC	BAC / CPI (visizplatītākā)	Ko mēs tagad prognozējam tērēt
VAC	BAC − EAC	Prognozētais pārpalikums (+) vai pārtēriņš (−)

→ Atvērt bezmaksas BAC kalkulatoru