我已经讨论过赚取价值管理in my previous blog post in detail and also provided a short brief of its three elements: Planned Value (PV), Actual Cost (AC), and Earned Value (EV).
We are going to look at these elements in detail. From this point onward, you’re going to see mathematical calculations. Therefore, I request you go through every step thoroughly.
如果您错过任何步骤或不了解该概念，那么进一步的计算将非常困难，并且在理解更高级的成本管理概念方面可能会遇到问题。因此，在进一步进行之前，请很好地了解这些概念。
寻找计划价值，赚取价值和实际成本的计算很简单，一旦您理解它们，其余的就会简单。
尽管我要彻底解释它们，但我建议您获得良好的PMP考试reference book用于进一步阅读和练习问题。
Planned Value (PV)
这是第一个元素赚取价值管理。计划的价值是要在给定时间内完成的工作的批准价值。这是您应该按时间表赚取的价值。
As per the PMBOK Guide, “Planned Value (PV) is the authorized budget assigned to work to be accomplished for an activity or WBS component.”
您可以在实际完成工作之前计算计划的价值，这也是基线。该项目的总计划价值称为完成时预算（BAC）。
Planned Value is also referred to as Budgeted Cost of Work Scheduled (BCWS).
计划价值的公式（PV）
The formula to calculate Planned Value is simple. Take the planned percentage of the completed work and multiply it by the project budget and you will get Planned Value.
计划值=（计划中的％完成）x（BAC）
Example of Planned Value (PV)
You have a project to be completed in 12 months. The budget of the project is 100,000 USD. Six months have passed and the schedule says that 50% of the work should be completed. What is the project’s Planned Value (PV)?
在这个问题中给出。
Project duration: 12 months
Project cost (BAC): 100,000 USD
Time elapsed: 6 months
百分比完成：50％（按时间表）
计划的价值是到目前为止应完成的工作的价值（按时间表按时间表）。
在这种情况下，我们应该完成总工作量的50％。
Planned Value = 50% of the value of the total work
= 50％的BAC
= 50% of 100,000
=（50/100）x 100,000
= 50,000 USD
因此，该项目的计划价值（PV）为50,000美元。
Application of Planned Value (PV)
计划的值用于计算时间表差异和计划绩效指数。
实际成本（AC）
This is the second element of earned value management. Actual Cost is the total cost incurred for the actual work completed to date. Simply put, it is the amount of money you have spent to date.
As per the PMBOK Guide, “Actual Cost (AC) is the total cost actually incurred in accomplishing work performed for an activity or WBS component.”
Actual Cost is also known as Actual Cost of Work Performed (ACWP).
实际成本的公式（AC）
Finding Actual Cost is the simplest of all.
There is no special formula to calculate the Actual Cost. It is an amount that has been spent and you can find it easily in the question.
实际成本的示例（AC）
You have a project to be completed in 12 months. The budget of the project is 100,000 USD. Six months have passed and 60,000 USD has been spent, but on closer review, you find that only 40% of the work has been completed so far.
What is the project’s Actual Cost (AC)?
The Actual Cost is the amount of money that you have spent so far.
In the question, you have spent 60,000 USD on the project so far.
Hence,
The project’s Actual Cost is 60,000 USD.
Application of Actual Cost (AC)
Actual Cost is used to calculate Cost Variance and Cost Performance Index.
赚取价值（EV）
This is the third and last element of earned value management. Earned Value is the value of the work actually completed to date. If the project is terminated today, Earned Value will show you the value that the project has produced.
根据PMBOK指南，“bob手机客户端赚取的价值（EV）是根据分配给该活动或WBS组件的该工作的批准预算所表达的工作的价值。”
Although all three elements have their own significance, Earned Value is more useful because it shows you how much value you have earned from the money you have spent to date.
Earned Value is also known as the Budgeted Cost of Work Performed (BCWP).
计划的价值与赚取价值之间存在差异。计划的价值显示您计划在给定时间内赚取多少价值，而赚取的价值向您显示了您对项目的实际价值。
赚取价值的公式（EV）
The formula to calculate Earned Value is also simple. Take the actual percentage of the completed work and multiply it by the project budget and you will get the Earned Value.
Earned Value = % of completed work X BAC (Budget at Completion).
赚取价值的示例（EV）
You have a project to be completed in 12 months. The budget of the project is 100,000 USD. Six months have passed and 60,000 USD has been spent. On closer review, you find that only 40% of the work has been completed so far.
What is the project’s Earned Value (EV)?
In the above question, you can clearly see that only 40% of the work is actually completed, and the definition of Earned Value states that it is the value of the project that has been earned.
Earned Value = 40% of the value of total work
= 40% of BAC
= 40% of 100,000
= 0.4 x 100,000
= 40,000美元
Therefore, the project’s Earned Value (EV) is 40,000 USD.
Application of Earned Value (EV)
Earned Value is used to calculate时间表差异，成本差异，，，，Schedule Performance Index, Cost Performance Index，，，，完成时的估计，，，，and完成绩效指数。
In your PMP exam, you will be given a scenario and asked to identify these three elements. Please note that these elements are also known by different names, such as Planned Value referred to as Budgeted Cost of Work Scheduled (BCWS), Actual Cost as Actual Cost of Work Performed (ACWP), and Earned Value as Budgeted Cost of Work Performed (BCWP).
It is unlikely that you will see these terms in your PMP exam, so concentrate on the terms mentioned in the PMBOK Guide rather than these outdated names.
Planned Value, Earned Value, and Actual Cost Comparision Table
Planned Value, Earned Value, and Actual Cost Chart
Summary
赚取的价值，计划的价值和实际成本是赚取价值管理的基本要素。它们可用于生成您的项目状态的基本概述。赚取的价值是实际完成的工作的价值，计划的价值是您应该按时间表赚取的价值，实际成本是迄今为止在项目上花费的金额。一旦手头上获得此信息，您就可以找到当前状态并将其与计划的进度进行比较。
You can now move on to the next blog post on计划差异和成本差异这解释了您是否符合时间表还是落后于计划，以及您是预算还是预算超过预算。
Abigeal assigned a building project to your team, and you are asked to play the role of the project
manager. The project is proposed to be completed in 8months after allocation, considering the internal
和外部因素。该建筑项目的估计预算为800万，但截至第6个月
Abigeal意识到您的团队仅执行了拟议项目的40％，而花费了400万个
已经。
作为项目经理，请进行项目财务预算细分，以确定该项目是否是否
will be achievable within budget and time frame considering the following;
1. PV
2. EV
3. AC
4. CV
5. SV
6. CPI和
7. SPI
这个问题令人困惑，我需要帮助
嗨，法哈德·乌斯曼尼（Fahad Usmani），
I’d appreciate if you can calculate for me please:
A concrete slab project has a budget of $25,000 and after 40% of the concrete pour, remaining price increased to $85,000 due to price escalation. What is cost Variance and schedule variance.
Thanks,
Ramesh
您的项目在计划期限内占50％。它已经花费了预算总项目的40％，并完成了总工作量的50％
我不太确定我可以用哪种价值来计算这一成本。谁能帮我？
Thanks Charles for your visit and leaving comment.
Hi, I can’t find examples for where the project has already over-run the planned end date.
*Planned duration: 100 days
*当前持续时间：200天
*BAC = 100,000
Does this mean my PV$ = $200,000 and PV% = 200% ???????
这似乎很奇怪，因为实际预算只有100k，所以我肯定不能“计划”花费更多的钱吗？但是话又说回来，这个值给了我一个计算有用的完成日期的SPI。
In a report, should I show PV$ as $100k or $200k?
保罗，
Your PV will never be greater than your BAC, so at day 100 your PV becomes $100k and stays there. Unfortunately, once PV=BAC, SPI becomes less useful (as it approaches 1 with increased EV). Using Current Duration / EV% would give a meaningful forecast Finish Duration.
The BAC of a small project is $100,000. So far $40,000 has been spent to deliver work worth $30,000. What will be the cost estimate to finish the project, assuming future work will be done at the budgeted rate?
成本估计完成= BAC-AC
$100,000-$40,000= $60,000
Hi Fahad,
Could you tell me about the project cost mean. Are the project cost including staff salary, operation, insurance etc? and how to measure EV and PV of that item? Thanks.
Yes, they are included and EV and PV are measured against cost baseline and actual baseline. You do not measure PV or EV for salary, operation, or insurance, etc.
嗨，法哈德，请协助您如何计算现金流，如果给出了EV，AC和CV？
如何much has been spent – outflow
Whatever you have earned – inflow
嗨，法哈德，PLS可以将项目经理承担为90％的项目，因为它是在计划中的100小时内完成的90小时。
Thanks
Progress in terms of schedule or cost?
一个问题
project duration is 12 month.
but project have delay after 12 month, how i can calculate PV?
Thanks
在这种情况下，您将必须更新时间表，然后您可以看到PV。
Hi!! What is the difference between Variance Formulas EV-xx (AC or PV)
and what is the relation between Index Formulas EV/xx (AC or PV)
THANKS
It is already explained in below given blog post:
//www.utahfilmbank.com/2012/05/schedule-variance-sv-cost-variance-cv-in-project-cost-management/
//www.utahfilmbank.com/2012/05/schedule-performance-index-spi-s-spi-and-cost-performance-index-cpi/
为了找到公式是软木的未来价值rect to calculate from PMP point of view
1. FV = PV（1+r）n，其中n是（1+r）和PV为当前值，r为利率＆n是时间段，即年数
2. FV=PV(1+r/100)n where n is the power of (1+r/100)
3. FV=CF [1-1/(1+r)n]/r + CF[1/(1+r)n] where n is the power of (1+r) , CF is the cash flow
The second formula is correct.
需要您的帮助来理解计划价值（PV）的示例：
a. Project started in Oct 2014;
b。项目将于2014年10月从28个月内完成；
C。以下是月度预算价值，赚取价值和实际成本的月份；
细节2014年10月2014年11月2014年12月2014年1月2015年2月2015年2月2015年3月2015年4月2015年总计
预算（BAC）3450 3000 3200 3000 3500 3400 3500 26550
赚取价值（EV）3450 2800 3000 2800 3200 3200 3400 21850
实际成本（AC）3450 0 3000 2500 3000 2000 1000 14950
在本文中，您上述实践示例似乎已经过去期了PV = EV。
Please advice.
感谢和问候，
汉港Shah
BAC = 23050(upto Apr’15) + 26550 = 49600
Duration complete is 7 months out of 28 months = 25%
PV = 25% of BAC
即PV =（25/100） * 49600
therefore, PV = 12400
EV = 21850
AC = 14950
is this correct..???
hi all, i’m new to this post and i found the conversation and calcualtion was very detail and simple. im doing my pmp prep and i want someone to help me out on the below actual project scenario to find out PV and EV.,
project duration – 4months authority approval + 8 months construction = 12months total
project total cost = 13,500,000 (BAC)
at the end of 75th day, i’ve obtained 5 authority approvals out of 7 and ongoing.
i paid so far = 12,000 (AC)
预付款= BAC的20％，未支付。
在计算PV和EV时，我感到困惑，因为根据当前的项目情况，我只有如此之多的细节。
帮助我找出PV，EV
Bala
有了给定的数据，我相信很难获得PV和EV的价值。
Can you please tell me how we can work out in this question ??
计划在项目的关键道路上进行的活动计划在16周内完成，预算为8000英镑。在活动开始后8周进行的性能审查中，发现60％的工作已经完成，实际费用为6000英镑。
(a) Calculate the Earned Value (EV) of the activity.
（b）计算成本绩效指数（CPI）和时间表
活动的性能指数（SPI）。
(c) Based on the performance so far, provide an estimate for the expected budget at completion.
(d) The management argues that the expected budget at completion could stay at £8000. Discuss the assumptions behind this argument.
Budget at Completion (BAC) is £8,000
赚取价值（EV）= 60% of 8,000 = £4,800
实际成本（AC）= £6,000
Planned Value (PV) = 50% of £8,000 = £4,000 (Since 50% of time has passed, so let us assume that 50% of work should be completed).
I hope now you can calculate the rest of things…
我如何计算一项活动的PV，EV和AC，落后2周，费用为100,000美元。它的成本为110,000美元。
您的交流电为100,000美元，因为这是您所花费的。
And EV is $110,000, because this is what you should have spent.And $110,000 is the PV, because this is what you have planned to spend. (corrected)
$ 110,000不是应该是PV吗？
哦...
Yes, you’re right.
$110,000 is the Planned Value.
I have corrected my comment.
尊敬的先生，
您能解释一下获得“计划中的百分比”和“完成工作百分比”的方法。
Thanks and Regards,
Manish
通常，这些信息是在问题本身中给出的。否则，您可以使用方差公式或性能索引公式获得它。
我仍然不了解PV和EV之间的区别。EV是否与AC相同 - 即已完成的实际工作量？EV的定义在PMBOK以及互联网上的任何地方都非常模糊。
Difference between these terms is very clear.
赚取的价值是完成工作的价值。让我们说，到这个时候，您已经完成了该项目的10％，项目的总价值为100,000美元。在这种情况下，赚取的价值将为10,000美元。
如何ever, you notice that, to complete this much of work you have spend 15,000 USD. This is your Actual Cost.
Again when you see your schedule, which says that by time you should have completed 13% of the work. This means that your Planned Value is 13,000 USD.
Hope it helps.
如果我只假设一个项目计划的价值为628,000美元，并且您的价值为590,000美元，并且您计算出的CV为50,000美元，那么我该如何获得实际成本。还有什么是典型的差异
假设一个非典型差异。
CV = EV – AC
-50,000 = 590,000 - AC
AC = 640,000
Thank you for your very good explanation.
问题：当我们谈论完成百分比时，我们在谈论输出，支出或时间吗？
例如，如果我的项目是在一年内制造100辆汽车，但是我预先购买了所有材料，这占了一半的支出，那么该项目何时完成50％？是吗：
1) After ive made 50 cars
2) After half a year
3) After the first month when ive spent 50% of my planned budget
谢谢。
We are talking about the Values. For example, Earned Value, Actual Cost and Planned Value.
生产汽车是操作的一个例子。
无论如何，我明白你想问什么...
You will always measure your performance against approved plan. If your plan says that you should have done these things to date, and you do not able to do so, you’re in bad shape.
Thank you for your reply, im just trying to establish that where you have put ‘Percent complete – 50% (as per the schedule)’ how i can tell im 50% of the way through my project.
Yes i agree if your plan is saying you should have completed more by a certain date then your behind schedule but that dosen’t tell you your percentage completion, just that your not where you planned to be.
I’m sure it differs between projects but my question is whats the generic way of dividing up your project into 20%, 30%, 50%, before the project has begun…is it time related?
Again thank you
Yes it is time related with cost factor melted in…
您如何调用实际成本（AC）和计划价值（PV）之间的差异？
The answer is not Cost Variance
For cost variance, you can refer this blog post:
//www.utahfilmbank.com/2012/05/schedule-variance-sv-cost-variance-cv-in-project-cost-management/
需要回答这个问题
1.迄今为止的实际成本是多少？该项目超出预算还是预算？
2.该项目的SV是什么？该项目是前面还是计划的？
3. Calculate CPI and SPI.
4. Assume a typical variance and calculate ETC and EAC.
5. Assume an atypical variance and calculate ETC and EAC.
假设一个项目的计划价值为628,000美元，价值为590,000美元，并且您计算出的简历（50,000美元）。
This is a very simple question, just apply the formula and get the answer.
我建议您阅读此博客文章及其中给出的链接。
//www.utahfilmbank.com/2012/05/fast-forward-earned-value-management-evm-forecasting-tcpi/
And, to calculate the EAC you need the BAC (Budget).
我似乎无法从这个问题中给出的信息确定BAC是什么。法哈德？
是的，您是正确的兰兹，给定的问题中缺少BAC。这就是我告诉安迪的东西。
Can you help me to understand how the “0.375” in the answer was calculated.
You are a project manager who is in charge of an important project for your company. The project is 40% complete after 3 months and has cost $350,000. The budget for the project is $950,000 and is scheduled to last 8 months. How is the project performing?
Reason
The project is ahead of schedule and under budget
CPI = EV/AC CPI =（950,00*40％）/350,000 CPI = 380,000/350,000 CPI = 1.09（预算下）;SPI = EV/PV SPI = 380,000/（950,00 x 0.375）SPI = 380,000/36,250 SPI = 1.07（提前计划
Hello Peggy,
让我们从给定的问题中计算计划的价值：
问题说，总预算为950,000美元，持续时间为8个月。
这意味着，您必须在8个月内花费950,000美元，
Therefore, money to be spend in one month = 950,000*1/8
and, money spend in three months = (950,000*1/8)*3
= 950,000*3/8
= 950,000*0.375
= 356,250美元
Hope this helps.
Dear Fahad,
Your Examples on PV, EV & AC and very clear.
我一直在努力知道EV和AV之间的区别，现在您使我很清楚。
thank you very much for the detailed explanation.
Sesha。
这是成本管理中少数几篇文章系列的第一篇文章。我建议您阅读本系列中的所有文章，以了解成本管理概念；例如SPI，CPI，EAC等，TCPI等。
Fahad
Hello Fahad..
我们可以使用固定里程碑计费（FMB）应用FP项目上的PV和EV概念吗？
If yes, then could you please let me know how this would need to be calculated?
赚取价值概念为您提供项目状态，固定里程碑计费是付款的方式。
您计划如何付款取决于您。您可以根据状态报告或基于其他一些参数每月进行付款……。
你的项目有一个BAC,预计的400000美元to last one year. The project work is scheduled to be completed in equal amounts each month. Currently, the project is in month three, but is only 20% complete. You have spent $35,000 to completed the work. What is the PV for this project?
$8750
您好伊姆兰，对不起，这个迟到了。我以为我已经回答了。
无论如何，解决方案如下：
正如问题所说，该项目工作计划在每个月以相等的数量完成。因此，在任何一个月中要花费的计划价值为400,000/12，即$ 33,333.00
Now, you’re saying that the project is in third month.
Therefore, the money spend till the end of third month will be three times the money spend in one month; i.e. 3*33,333.000 which will be $100,000 USD.
Hope this helps.
Sir can we:
（100％ / 12）x 3 = 25％
PV = 400,000的25％=> $ 100,000 USD
将来会效仿是正确的吗？？？
If concept is clear, you can calculate it anyway you like..
one year project
pv=130000
ev= 100000
ac= 150000
bac= 900000
Q1. how long the project doing?
Q2. use the CPI to calculate the EAC?
Q3。使用SPI估计完成该项目需要多长时间？
您能帮我找到答案吗？
请查看我的成本管理博客文章。这些概念已经详细解释。
I m still confused that what is the major difference between earned value and actual cost. What i perceived from you article is that earned value is in terms of the work which was performed/achieved at any spontaneous time and it has no concern with the cost involved in it whereas in actual cost the major parameter is the cost. Do correct me if i am wrong
Let’s say that you have $100 project. At certain point you notice that you have spend $50.
Therefore this $50 is you Actual Cost (AC).
现在，在仔细评论时，您会注意到该项目的40％已完成。因此，赚取价值（EV）将是总工作量的40％；即$ 40。
谢谢Fahad SB…Saad也让我感到困惑……但是我省下了我的强壮的塔克。
我们可以说！！！AC是您在任何尖端时间上花在项目上的金额吗？？？？但是“ ev”是通过花钱完成的百分比吗？？？
cause it might be possible that you have spent $80 but the completed work is only 30%
So 80 becomes teh AC and 30% becmes the EV
先生吗？
您是对的，电动汽车是您通过花费AC赚取的金额。
in that case, Earned Value is of more significance, which helps you understand your Project’s performance at any point in time. Whereas Actual Cost only gives you the realistic data..
从更简单的角度来看，EV是我应该花多少钱在这项工作上，AC就是我实际花费了多少。
Please correct me if iam wrong..!
Thanks Bro Fahad
Earned Value is how much you got from the completed work to date.
一个小型项目团队给了25,000美元的金额，以在12个月的时间内提出申请。该项目的性能率为20,000美元。完成时的预算（BAC）为120,000美元。请如何找到成本差异（CV），赚取价值（EV）和实际成本（AC）？
谢谢。
Hello Adeola,
This question has some contradictory statements. You’re saying that project team has been given a 25,000$ money to produce an application within 12 months. According to this statement, BAC is 25,000$.
现在，在同一问题中，您说的是BAC为120,000美元。这怎么可能？
Yes it got me confusing. Its actually a question from an assignment given to me.
The original question is “Amount of 25,000$ (PV) was given to a small project team to produce simple android mobile application for the duration of 12 months. Rate of performance for the project is 20,000$(RP). The budget at completion is 120,000$.”
I omitted (PV) from the earlier message. Does it make any sense now?
对不起，阿德奥拉先生，但对我来说仍然没有意义。
25,000美元是项目团队的BAC，因为项目团队必须从此数量中完成产品。
现在你又说BAC是120000美元。如何is it possible?
法哈德，
I hope you do not mind but I wanted to get in touch with you and could not find a way to directly email you. You wrote a very helpful article on this site regarding the three estimating methods and I would like to know if you know of any resources that show actual examples with each method applied.
I am trying to understand the difference between Parametric estimating and Bottom Up as both seem to provide the same output to me. Please help me to understand if there is any difference.
I appreciate any help you can provide and thank you for reading my message.
For a project, I have Planned Value :1725.02
Actual Cost is: 1709.02
我们可以从中找出赚取的价值吗？
该系统产生的1865.91比两个数字。这可能吗？
Thanks
No, you can not figure out the earned value from the given data.
Yes, it is possible to have earned value more than the actual cost and the planned value.
Hope it helps.
尊敬的先生，
Why cant we calsulate EV from the given information????
I mean, is NOT really possible OR the question require more information…
BAC计划的完成是PV
BACS实际完成为EV
远离BAC的钱是AC…
So, is there no banlance equation combining ALL four in it…
Something like PV + EV + AC = BAC???
让我们说您已经完成了该项目。试想一下，在这种情况下，您花了多少钱，赚了多少钱以及您计划的价值是多少。
If we go by your formula
BAC = PV + EV + AC
BAC = 3 times of BAC (approximately)
This is so because at the end of your project, planned value will be equal to BAC, and about equal amount has been spent to complete it same amount is earned.
Therefore your formula is not correct.