估计在Completion (EAC): Definition, Formula, Example & Calculations

估计在Completion (EAC) is a forecasting tool in project management.

预测有助于预测项目的未来绩效。它基于项目的过去和客观数据。这些信息使您可以猜测未来的进度并找到偏差的早期迹象。

We have three forecasting techniques in project management:

1. 估计在Completion (EAC)
2. 美国东部时间imate to Complete (ETC)
3. 完成绩效指数（TCPI）

This blog post will briefly discuss Estimate at Completion (EAC), its definition, formula, and examples with calculations.

完成时的估计值是多少（EAC）？

Definition & Meaning: Estimate at Completion (EAC)is the expected cost of the project that includes the spent cost plus the expected cost required to complete the remaining project work.

根据项目管理知识体系指南,在Combob手机客户端pleti估计on is “The expected total cost of completing all work expressed as the sum of the actual cost to date and the estimate to complete.”

Just in case the definition above doesn’t give you a complete picture, let me give you a simple example.

Let’s say you are somewhere in your project. The client asks you how much they have to spend to complete the project, and your project has deviated from the cost baseline.

这refore, you will estimate the new budget and give this number to the client. This is the

估计完成(EAC)。估计在Completion allows the project manager to see the final project cost estimate.

Project work does not always go as planned. Many circumstances beyond your control may require a change in your plan. Funding requirements keep on changing from the moment the project starts.

It is your responsibility as a project manager to influence the factors that cause changes. However, if alterations occur, you have to manage them.

You will evaluate the impact of each change on the project’s objectives and take action as needed.

You can calculate the Estimate at Completion in three different scenarios.

Case 1: EAC = BAC / CPI

You assume that the project will continue to perform, to the end, as it has been performing in this scenario.

In other words, your future performance will be the same as your past performance. Therefore, the CPI will remain unchanged until the project ends.

完成时估算的公式

You can calculate Estimate at Completion by dividing the Budget at Completion by the Cost Performance Index.

完成时的估计=（完成预算） /（成本绩效指数）

Or,

EAC = BAC / CPI

• 如果CPI = 1，则EAC = BAC。这意味着您可以通过批准的预算分析来完成项目。
• 完成时的估计值将等于项目开始时完成的预算，即eac = bac。

Example of the Estimate at Completion (Case 1)

You have a project to be completed in 12 months, and the cost is 100,000 USD. 6 months have passed, and 60,000 USD has been spent, but upon closer review, you find that only 40% of the work has been completed.

在完成时找到该项目的估计值（EAC）。

Given in the question:

Budget at Completion (BAC) = 100,000 USD

Actual Cost (AC) = 60,000 USD

Planned Value (PV) = 50% of 100,000

= 50,000 USD

问题没有说计划的价值为50％。但是，它说持续时间为12个月，已经过去了6个月。在这种情况下，您可以安全地假设PV为50％，除非在问题中给出。

Earned Value (EV) = 40% of 100,000

= 40,000美元

First, you have to calculate the Cost Performance Index to calculate the EAC:

Cost Performance Index (CPI) = EV / AC

= 40,000 / 60,000

= 0.67

=>Cost Performance Index (CPI) = 0.67

现在，

完成时的估计（EAC）= BAC / CPI

= 100,000 / 0.67

= 149,253.73

Hence, the Estimate at Completion (EAC) is 149,253.73 USD.

In other words, if the project continues with CPI = 0.67 until the end, you will have to spend 149,253.73 USD to complete it.

完成时的估计值（EAC）给出了该项目将在结束时花费的金额。

这估计在Completion can be determined by four methods, depending on how the project is performing. However, from a PMP certification exam point of view, the first method is the most important. There is a smaller chance you will see questions based on the others.

Case 2: EAC = AC + (BAC – EV)

在这里，您已经偏离了预算估算，但是从现在开始，您可以按计划完成剩余的工作。

Unforeseen circumstances or one-time incidents can cause this and increase costs. However, it will not happen again, and you can complete the remaining work as planned.

In this formula, you add the money spent to date to the budgeted cost of the remaining work.

完成时估算的公式

这formula to calculate the Estimate at Completion in this case is:

估计在Completion = Money spent to date + budgeted cost for the remaining work

EAC = AC + (BAC – EV)

完成时的估计示例（情况2）

You have a project with a budget of 500,000 USD. An incident during the execution phase costs you a lot of money. However, you are sure that this will not happen again and that you can continue with your calculated performance for the rest of the project.

迄今为止，您已经花费了200,000美元，完成的工作价值为175,000美元。

Calculate the Estimate at Completion (EAC).

You will use this formula because the cost increase is temporary, and you can complete the rest of the project as planned.

估计在Completion = Money spent to date + (Budgeted cost for the remaining work – Earned Value)

EAC = AC + (BAC – EV)

Given in the question:

Actual Cost (AC) = 200,000 USD

Budget at Completion (BAC) = 500,000

赚取价值（EV）= 175,000

Hence,

EAC = 200,000 + (500,000 – 175,000)

= 200,000 + 325,000

= 525,000 USD

Hence, the Estimate at Completion is 525,000 USD.

Case 3: EAC = AC + [(BAC – EV) / (CPI * SPI)]

You are over budget, behind schedule, and the client insists you complete the project on time. The cost and schedule performance must be taken into consideration.

完成时估算的公式

估计在Completion = Money spent to date + (Budgeted cost for the remaining work – Earned Value) / (Cost Performance Index * Schedule Performance Index)

EAC = AC + [(BAC – EV) / (CPI * SPI)]

Example the Estimate at Completion (Case 3)

您的项目固定截止日期为500,000美元。迄今为止，您已经花费了200,000美元，完成的工作价值为175,000美元。但是，根据时间表，您现在应该已经赚取225,000美元。

Calculate the Estimate at Completion (EAC).

Given in the question:

Budget at Completion (BAC) = 500,000 USD

Actual Cost (AC) = 200,000 USD

赚取价值（EV）= 175,000USD

Planned Value (PV) = 225,000 USD

To calculate the EAC, first, you have to calculate the CPI and SPI:

SPI = EV / PV

= 175,000 / 225,000

= 0.78

CPI = EV / AC

= 175,000 / 200,000

= 0.88

现在，you can use the formula:

EAC = AC + [(BAC – EV) / (CPI * SPI)]

= 200,000 + (500,000 –175,000) / (0.88 * 0.78)

= 200,000 + 325,000 / 0.69

= 200,000 + 471,000

= 671,000美元

因此，完成时的估计值为671,000美元。

Case 4: EAC = AC + Bottom-up Estimate to Complete

In this situation, you find out that your cost estimate was flawed, and you must calculate the new cost estimate for the remaining project work.

Here, you will go to the activity level to find each cost, add them, and get the cost of the remaining work.

估计在完成的例子(例4)

You have a project to construct a government department building for 500,000 USD. To date, you have spent 200,000 USD, and the value of the completed work is 175,000 USD. However, you noticed your cost estimation was flawed. Therefore, you need to calculate your budget again for the remainder of the project.

You gather your team members and re-estimate the cost of the remaining work. Your new estimate shows that it would take 400,000 USD to complete the remainder of the project.

Calculate the Estimate at Completion (EAC).

Given in the question:

Budget at Completion (BAC) = 500,000 USD

Actual Cost (AC) = 200,000 USD

赚取价值（EV）= 175,000USD

Bottom-up Estimate to Complete = 400,000 USD

在这里，您将使用公式：

EAC = AC + Bottom-up Estimate to Complete

= 200,000 + 400,000

= 600,000 USD

Hence, the Estimate at Completion is 600,000 USD.

预测技术＃2：估计完成（等）

美国东部时间imate to Completeis the second forecasting technique. It is the cost of completing the remaining work.

美国东部时间imate to Complete = Estimate at Completion – Actual Cost

ETC = EAC – AC

Forecasting Technique #3: To Complete Performance Index (TCPI)

这To Complete Performance Indexestimates how fast you have to move to achieve the target.

It is the estimate of the future cost that you may need to complete the project within the approved budget. This budget may be the BAC or an updated budget, i.e., Estimate at Completion (EAC).

TCPI =（剩余工作） /（剩余资金）

TCPI =（BAC - EV） /（BAC - AC）

Or

TCPI =（BAC - EV） /（EAC - AC）

完成时的估计（EAC）表

估计在Completion (EAC) Graph

Summary

这估计在Completion is an excellent forecasting tool. It allows project managers to make realistic budget revisions. It gives you a mid-project estimation of the overall cost that your project may take to complete. Once this estimate is approved, this will be your new budget. The EAC is not fixed; it may change as the project progresses. Estimate at Completion should be revised periodically or as defined in the project management plan.

您的项目期间，您多久使用一次估算值（EAC）？请在评论部分分享您的经验。

This blog post is the fifth in eleven series on Earned Value Management and project forecasting. Please read through my previous posts before reading this post if you’re coming here from a search engine or a referral.

这following are the links for other blog posts:

• Earned Value Management
• Elements of Earned Value Management
• Budget at Completion in Project Management
• Cost Variance in Project Management
• Schedule Variance in Project Management
• Cost Performance Index in Project Management
• Schedule Performance Index in Project Management
• Schedule Variance and Cost Variance
• Schedule Performance Index and Cost Performance Index
• 估计在Completion (You are here)
• 美国东部时间imate to Complete
• To Complete Performance Index