बजेट अॅट कंप्लीशन वि एस्टिमेट अॅट कंप्लीशन (BAC vs EAC)
Earned Value Management मधील सर्वात सामान्य गोंधळाचा मुद्दा म्हणजे बजेट अॅट कंप्लीशन (BAC) आणि एस्टिमेट अॅट कंप्लीशन (EAC) मधील संबंध. ते सारखे दिसतात, ते दोन्ही "एकूण प्रकल्प खर्च" दर्शवतात, परंतु ते पूर्णपणे विरुद्ध प्रकारे वागतात.
BAC = प्रकल्प सुरू होण्यापूर्वी तुम्ही नियोजित केलेला खर्च. तो निश्चित असतो.
EAC = पूर्ण करण्यासाठी तुम्ही सध्या अंदाज करत असलेला खर्च. प्रकल्प जसजसा पुढे जातो तसतसे तो बदलतो.
त्वरित तुलना: BAC वि EAC
| वैशिष्ट्य | BAC (बजेट अॅट कंप्लीशन) | EAC (एस्टिमेट अॅट कंप्लीशन) |
|---|---|---|
| व्याख्या | एकूण मंजूर बेसलाइन बजेट | अंदाजित एकूण प्रकल्प खर्च |
| कधी सेट केले जाते | एकदा, प्रकल्पाच्या सुरुवातीला | अंमलबजावणी दरम्यान पुन्हा गणना केली जाते |
| बदलते? | केवळ औपचारिक री-बेसलाइनिंगद्वारे | होय — प्रत्येक रिपोर्टिंग कालावधीत अपडेट केले जाते |
| यावर आधारित | केवळ नियोजित अंदाज | प्रत्यक्ष खर्च + कामगिरी निर्देशांक |
| सूत्र | Σ (सर्व वर्क पॅकेज बजेट) | BAC / CPI (4 सूत्रांपैकी सर्वात सामान्य) |
| PMBOK संदर्भ | 6 वी आवृत्ती पृ.263 | 6 वी आवृत्ती पृ.264–265 |
प्रकल्पाच्या सुरुवातीला: BAC = EAC
ज्या क्षणी प्रकल्पाची बेसलाइन मंजूर होते, त्या क्षणी BAC आणि EAC समान असतात. कोणतेही काम झालेले नसते, कोणताही प्रत्यक्ष खर्च झालेला नसतो आणि कामगिरी अगदी नियोजित प्रमाणेच असते. अंमलबजावणी सुरू होताच आणि वास्तविक डेटा (AC, EV) दिसू लागताच, EAC हा BAC पासून वेगळा होऊ लागतो.
BAC आणि EAC मधील फरक काय आहे?
BAC आणि EAC मधील फरक म्हणजे व्हेरियन्स अॅट कंप्लीशन (VAC). VAC हा निरीक्षण केलेल्या कामगिरीच्या आधारावर अंतिम बजेट अतिरिक्त किंवा तुटीचा अंदाज आहे.
हे उदाहरण विचारात घ्या: BAC = $400,000 असलेला सॉफ्टवेअर प्रकल्प.
- 3 महिन्यांनंतर: AC =
Budget at Completion vs Estimate at Completion (BAC vs EAC)
The most common point of confusion in Earned Value Management is the relationship between Budget at Completion (BAC) and Estimate at Completion (EAC). They look similar, they both represent a "total project cost", but they behave in completely opposite ways.
BAC = the cost you planned before the project started. It is fixed.
EAC = the cost you currently forecast to finish. It changes as the project evolves.
Quick Comparison: BAC vs EAC
Property BAC (Budget at Completion) EAC (Estimate at Completion) Definition Total approved baseline budget Forecasted total project cost When set Once, at project baseline Recalculated throughout execution Changes? Only via formal re-baselining Yes — updated every reporting period Based on Planned estimates only Actual cost + performance indices Formula Σ (all work package budgets) BAC / CPI (most common of 4 formulas) PMBOK ref. 6th Ed. p.263 6th Ed. p.264–265 At Project Start: BAC = EAC
At the moment a project baseline is approved, BAC and EAC are identical. No work has been performed, no actual costs have been incurred, so the forecast equals the plan. As soon as execution begins and real data appears (AC, EV), EAC starts to diverge from BAC.
What is the difference between BAC and EAC?
The key distinction: BAC represents commitment — what was formally agreed with stakeholders. EAC represents reality — what the project is actually projected to cost based on observed performance.
Consider this example: a software project with BAC = $400,000.
- After 3 months: AC = $130,000, EV = $100,000 (25% complete)
- CPI = EV / AC = 100,000 / 130,000 = 0.769 (over budget)
- EAC = BAC / CPI = 400,000 / 0.769 = $520,156
- VAC = BAC − EAC = 400,000 − 520,156 = −$120,156 (projected overrun)
BAC is still $400,000. EAC is now $520,156. The $120,156 gap is what the project manager needs to explain and manage.
Can BAC change during a project?
Yes, but only through a formal process. BAC changes in two scenarios:
- Approved scope change — Additional work packages are added via change control, increasing (or decreasing) the authorized budget.
- Re-baselining — Senior management formally approves a new cost baseline, typically when the original BAC is no longer achievable and a fresh start is needed. This is a significant governance event.
Cost overruns alone NEVER change BAC. They are reflected in EAC and VAC instead.
What does it mean when EAC exceeds BAC?
When EAC exceeds BAC (VAC is negative), the project is projected to finish over budget. The difference represents the forecasted cost overrun. Project managers must report this to stakeholders and take corrective action to drive CPI closer to 1.0 — which reduces EAC.
Research cited in PMBOK shows that once CPI drops below 0.9, it rarely recovers significantly after the 20% completion mark. This makes early EAC forecasting critical.
When EAC is Below BAC
When EAC is less than BAC, VAC is positive — the project is forecast to finish under budget. This is favorable and represents a budget surplus.
The 4 EAC Formulas and How They Relate to BAC
All four PMBOK EAC formulas reference BAC:
EAC₁ = BAC / CPI ← typical performance continues (most common)
EAC₂ = AC + (BAC − EV) ← one-time variance; future at planned rate
EAC₃ = AC + (BAC − EV) / CPI ← sustained CPI impact (= EAC₁)
EAC₄ = AC + (BAC − EV) / (CPI × SPI) ← schedule pressure adds costThe relationship between BAC and each EAC determines VAC = BAC − EAC. The formula you choose reflects your assumption about future performance — but all four start from the same fixed BAC.
Summary Table
→ Calculate BAC, EAC and VAC Instantly 30,000, EV =Situation BAC EAC VAC Meaning On track $500K $500K $0 On budget Cost overrun $500K $560K −$60K Projected to exceed budget Under budget $500K $470K +$30K Forecast surplus Re-baselined $580K $580K $0 New approved baseline Budget at Completion vs Estimate at Completion (BAC vs EAC)
The most common point of confusion in Earned Value Management is the relationship between Budget at Completion (BAC) and Estimate at Completion (EAC). They look similar, they both represent a "total project cost", but they behave in completely opposite ways.
BAC = the cost you planned before the project started. It is fixed.
EAC = the cost you currently forecast to finish. It changes as the project evolves.
Quick Comparison: BAC vs EAC
Property BAC (Budget at Completion) EAC (Estimate at Completion) Definition Total approved baseline budget Forecasted total project cost When set Once, at project baseline Recalculated throughout execution Changes? Only via formal re-baselining Yes — updated every reporting period Based on Planned estimates only Actual cost + performance indices Formula Σ (all work package budgets) BAC / CPI (most common of 4 formulas) PMBOK ref. 6th Ed. p.263 6th Ed. p.264–265 At Project Start: BAC = EAC
At the moment a project baseline is approved, BAC and EAC are identical. No work has been performed, no actual costs have been incurred, so the forecast equals the plan. As soon as execution begins and real data appears (AC, EV), EAC starts to diverge from BAC.
What is the difference between BAC and EAC?
The key distinction: BAC represents commitment — what was formally agreed with stakeholders. EAC represents reality — what the project is actually projected to cost based on observed performance.
Consider this example: a software project with BAC = $400,000.
- After 3 months: AC = $130,000, EV = $100,000 (25% complete)
- CPI = EV / AC = 100,000 / 130,000 = 0.769 (over budget)
- EAC = BAC / CPI = 400,000 / 0.769 = $520,156
- VAC = BAC − EAC = 400,000 − 520,156 = −$120,156 (projected overrun)
BAC is still $400,000. EAC is now $520,156. The $120,156 gap is what the project manager needs to explain and manage.
Can BAC change during a project?
Yes, but only through a formal process. BAC changes in two scenarios:
- Approved scope change — Additional work packages are added via change control, increasing (or decreasing) the authorized budget.
- Re-baselining — Senior management formally approves a new cost baseline, typically when the original BAC is no longer achievable and a fresh start is needed. This is a significant governance event.
Cost overruns alone NEVER change BAC. They are reflected in EAC and VAC instead.
What does it mean when EAC exceeds BAC?
When EAC exceeds BAC (VAC is negative), the project is projected to finish over budget. The difference represents the forecasted cost overrun. Project managers must report this to stakeholders and take corrective action to drive CPI closer to 1.0 — which reduces EAC.
Research cited in PMBOK shows that once CPI drops below 0.9, it rarely recovers significantly after the 20% completion mark. This makes early EAC forecasting critical.
When EAC is Below BAC
When EAC is less than BAC, VAC is positive — the project is forecast to finish under budget. This is favorable and represents a budget surplus.
The 4 EAC Formulas and How They Relate to BAC
All four PMBOK EAC formulas reference BAC:
EAC₁ = BAC / CPI ← typical performance continues (most common)
EAC₂ = AC + (BAC − EV) ← one-time variance; future at planned rate
EAC₃ = AC + (BAC − EV) / CPI ← sustained CPI impact (= EAC₁)
EAC₄ = AC + (BAC − EV) / (CPI × SPI) ← schedule pressure adds costThe relationship between BAC and each EAC determines VAC = BAC − EAC. The formula you choose reflects your assumption about future performance — but all four start from the same fixed BAC.
Summary Table
→ Calculate BAC, EAC and VAC Instantly 00,000 (25% पूर्ण)Situation BAC EAC VAC Meaning On track $500K $500K $0 On budget Cost overrun $500K $560K −$60K Projected to exceed budget Under budget $500K $470K +$30K Forecast surplus Re-baselined $580K $580K $0 New approved baseline - CPI = EV / AC = 100,000 / 130,000 = 0.769 (बजेटपेक्षा जास्त)
- EAC = BAC / CPI = 400,000 / 0.769 = $520,156
- VAC = BAC − EAC = 400,000 − 520,156 = −
Budget at Completion vs Estimate at Completion (BAC vs EAC)
The most common point of confusion in Earned Value Management is the relationship between Budget at Completion (BAC) and Estimate at Completion (EAC). They look similar, they both represent a "total project cost", but they behave in completely opposite ways.
BAC = the cost you planned before the project started. It is fixed.
EAC = the cost you currently forecast to finish. It changes as the project evolves.
Quick Comparison: BAC vs EAC
Property BAC (Budget at Completion) EAC (Estimate at Completion) Definition Total approved baseline budget Forecasted total project cost When set Once, at project baseline Recalculated throughout execution Changes? Only via formal re-baselining Yes — updated every reporting period Based on Planned estimates only Actual cost + performance indices Formula Σ (all work package budgets) BAC / CPI (most common of 4 formulas) PMBOK ref. 6th Ed. p.263 6th Ed. p.264–265 At Project Start: BAC = EAC
At the moment a project baseline is approved, BAC and EAC are identical. No work has been performed, no actual costs have been incurred, so the forecast equals the plan. As soon as execution begins and real data appears (AC, EV), EAC starts to diverge from BAC.
What is the difference between BAC and EAC?
The key distinction: BAC represents commitment — what was formally agreed with stakeholders. EAC represents reality — what the project is actually projected to cost based on observed performance.
Consider this example: a software project with BAC = $400,000.
- After 3 months: AC = $130,000, EV = $100,000 (25% complete)
- CPI = EV / AC = 100,000 / 130,000 = 0.769 (over budget)
- EAC = BAC / CPI = 400,000 / 0.769 = $520,156
- VAC = BAC − EAC = 400,000 − 520,156 = −$120,156 (projected overrun)
BAC is still $400,000. EAC is now $520,156. The $120,156 gap is what the project manager needs to explain and manage.
Can BAC change during a project?
Yes, but only through a formal process. BAC changes in two scenarios:
- Approved scope change — Additional work packages are added via change control, increasing (or decreasing) the authorized budget.
- Re-baselining — Senior management formally approves a new cost baseline, typically when the original BAC is no longer achievable and a fresh start is needed. This is a significant governance event.
Cost overruns alone NEVER change BAC. They are reflected in EAC and VAC instead.
What does it mean when EAC exceeds BAC?
When EAC exceeds BAC (VAC is negative), the project is projected to finish over budget. The difference represents the forecasted cost overrun. Project managers must report this to stakeholders and take corrective action to drive CPI closer to 1.0 — which reduces EAC.
Research cited in PMBOK shows that once CPI drops below 0.9, it rarely recovers significantly after the 20% completion mark. This makes early EAC forecasting critical.
When EAC is Below BAC
When EAC is less than BAC, VAC is positive — the project is forecast to finish under budget. This is favorable and represents a budget surplus.
The 4 EAC Formulas and How They Relate to BAC
All four PMBOK EAC formulas reference BAC:
EAC₁ = BAC / CPI ← typical performance continues (most common)
EAC₂ = AC + (BAC − EV) ← one-time variance; future at planned rate
EAC₃ = AC + (BAC − EV) / CPI ← sustained CPI impact (= EAC₁)
EAC₄ = AC + (BAC − EV) / (CPI × SPI) ← schedule pressure adds costThe relationship between BAC and each EAC determines VAC = BAC − EAC. The formula you choose reflects your assumption about future performance — but all four start from the same fixed BAC.
Summary Table
→ Calculate BAC, EAC and VAC Instantly 20,156 (अंदाजित ओव्हररन)Situation BAC EAC VAC Meaning On track $500K $500K $0 On budget Cost overrun $500K $560K −$60K Projected to exceed budget Under budget $500K $470K +$30K Forecast surplus Re-baselined $580K $580K $0 New approved baseline
या परिस्थितीत, मूळ बजेट (BAC) अजूनही काटेकोरपणे $400,000 आहे. तुम्हाला अधिक पैसे दिलेले नाहीत. तथापि, तुमचा अंदाज (EAC) दर्शवतो की तुम्हाला पूर्ण करण्यासाठी $520,156 लागतील. तुम्हाला व्यवस्थापनाला स्पष्टीकरण द्यावे लागेल आणि हा −
Budget at Completion vs Estimate at Completion (BAC vs EAC)
The most common point of confusion in Earned Value Management is the relationship between Budget at Completion (BAC) and Estimate at Completion (EAC). They look similar, they both represent a "total project cost", but they behave in completely opposite ways.
BAC = the cost you planned before the project started. It is fixed.
EAC = the cost you currently forecast to finish. It changes as the project evolves.
Quick Comparison: BAC vs EAC
| Property | BAC (Budget at Completion) | EAC (Estimate at Completion) |
|---|---|---|
| Definition | Total approved baseline budget | Forecasted total project cost |
| When set | Once, at project baseline | Recalculated throughout execution |
| Changes? | Only via formal re-baselining | Yes — updated every reporting period |
| Based on | Planned estimates only | Actual cost + performance indices |
| Formula | Σ (all work package budgets) | BAC / CPI (most common of 4 formulas) |
| PMBOK ref. | 6th Ed. p.263 | 6th Ed. p.264–265 |
At Project Start: BAC = EAC
At the moment a project baseline is approved, BAC and EAC are identical. No work has been performed, no actual costs have been incurred, so the forecast equals the plan. As soon as execution begins and real data appears (AC, EV), EAC starts to diverge from BAC.
What is the difference between BAC and EAC?
The key distinction: BAC represents commitment — what was formally agreed with stakeholders. EAC represents reality — what the project is actually projected to cost based on observed performance.
Consider this example: a software project with BAC = $400,000.
- After 3 months: AC = $130,000, EV = $100,000 (25% complete)
- CPI = EV / AC = 100,000 / 130,000 = 0.769 (over budget)
- EAC = BAC / CPI = 400,000 / 0.769 = $520,156
- VAC = BAC − EAC = 400,000 − 520,156 = −$120,156 (projected overrun)
BAC is still $400,000. EAC is now $520,156. The $120,156 gap is what the project manager needs to explain and manage.
Can BAC change during a project?
Yes, but only through a formal process. BAC changes in two scenarios:
- Approved scope change — Additional work packages are added via change control, increasing (or decreasing) the authorized budget.
- Re-baselining — Senior management formally approves a new cost baseline, typically when the original BAC is no longer achievable and a fresh start is needed. This is a significant governance event.
Cost overruns alone NEVER change BAC. They are reflected in EAC and VAC instead.
What does it mean when EAC exceeds BAC?
When EAC exceeds BAC (VAC is negative), the project is projected to finish over budget. The difference represents the forecasted cost overrun. Project managers must report this to stakeholders and take corrective action to drive CPI closer to 1.0 — which reduces EAC.
Research cited in PMBOK shows that once CPI drops below 0.9, it rarely recovers significantly after the 20% completion mark. This makes early EAC forecasting critical.
When EAC is Below BAC
When EAC is less than BAC, VAC is positive — the project is forecast to finish under budget. This is favorable and represents a budget surplus.
The 4 EAC Formulas and How They Relate to BAC
All four PMBOK EAC formulas reference BAC:
EAC₂ = AC + (BAC − EV) ← one-time variance; future at planned rate
EAC₃ = AC + (BAC − EV) / CPI ← sustained CPI impact (= EAC₁)
EAC₄ = AC + (BAC − EV) / (CPI × SPI) ← schedule pressure adds cost
The relationship between BAC and each EAC determines VAC = BAC − EAC. The formula you choose reflects your assumption about future performance — but all four start from the same fixed BAC.
Summary Table
| Situation | BAC | EAC | VAC | Meaning |
|---|---|---|---|---|
| On track | $500K | $500K | $0 | On budget |
| Cost overrun | $500K | $560K | −$60K | Projected to exceed budget |
| Under budget | $500K | $470K | +$30K | Forecast surplus |
| Re-baselined | $580K | $580K | $0 | New approved baseline |
प्रकल्पादरम्यान BAC बदलू शकतो का?
होय, परंतु केवळ औपचारिक प्रक्रियेद्वारे. BAC दोन प्रकरणांमध्ये बदलतो:
- व्याप्ती बदलणे: क्लायंट नवीन आवश्यकता जोडतो. हे बदल नियंत्रणाद्वारे जाते, मंजूर बजेट वाढवते (किंवा कमी करते).
- री-बेसलाइनिंग: प्रकल्प इतका भरकटला आहे की मूळ बेसलाइनला अर्थ उरलेला नाही आणि व्यवस्थापन नवीन बेसलाइन सेट करण्यास सहमत आहे (दुर्मिळ, आणि सहसा मोठ्या व्यवस्थापन घटनेनंतर).
केवळ खर्चातील वाढ कधीही BAC बदलत नाही. त्याऐवजी ते EAC आणि VAC मध्ये दिसून येते.
योग्य EAC सूत्र कसे निवडावे
जरी BAC ची फक्त एकच व्याख्या असली तरी, PMBOK प्रकल्पाच्या परिस्थितीवर अवलंबून EAC ची गणना करण्याचे अनेक मार्ग प्रदान करते:
1. सामान्य कामगिरी (EAC = BAC / CPI)
जेव्हा तुम्हाला अपेक्षा असते की वर्तमान CPI (चांगला किंवा वाईट) प्रकल्प संपेपर्यंत तसाच राहील तेव्हा वापरा. ही डीफॉल्ट गणना आहे.
2. एक वेळचा व्हेरियन्स (EAC = AC + (BAC − EV))
जेव्हा मागील खर्चाच्या समस्या ही एक वेळची घटना होती (उदा. युनिक हार्डवेअर बिघाड) आणि उरलेले काम मूळ बजेटनुसार होईल अशी तुम्हाला अपेक्षा असेल तेव्हा वापरा.
3. CPI आणि SPI चा प्रभाव (EAC = AC + [(BAC − EV) / (CPI × SPI)])
जेव्हा प्रकल्प उशीरा सुरू असतो आणि बजेटपेक्षा जास्त खर्च होतो आणि उशीराचा भविष्यातील खर्चावर परिणाम होणार असतो (उदा. काम पूर्ण करण्यासाठी ओव्हरटाइम भरणे) तेव्हा वापरा.
4. बॉटम-अप ETC अंदाज (EAC = AC + Bottom-up ETC)
जेव्हा मूळ अंदाज मूलभूतपणे चुकीचा होता आणि तुम्हाला उर्वरित सर्व कामाचा शून्यापासून नव्याने अंदाज लावण्याची आवश्यकता असते तेव्हा वापरा.
सारांश
एका रोड ट्रिपप्रमाणे याचा विचार करा. BAC म्हणजे प्रवासाला निघण्यापूर्वी तुम्ही पेट्रोलवर खर्च करण्याची योजना केलेली रक्कम. EAC म्हणजे तुमची कार अपेक्षेपेक्षा जास्त इंधन वापरत आहे हे पाहिल्यानंतर आता तुम्हाला किती खर्च येईल असे वाटते ती रक्कम.
→ मोफत BAC कॅल्क्युलेटर वापरून पहा