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Project Management Professional · PMI
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- The variant that carries both cost and schedule performance forward is EAC = AC + [(BAC - EV) / (CPI x SPI)]. CPI = EV / AC = $200,000 / $250,000 = 0.80, so CPI x SPI = 0.80 x 0.80 = 0.64. The remaining work of BAC - EV = $300,000 divided by 0.64 is $468,750, and adding the $250,000 already spent gives $718,750. Using cost performance alone would give BAC / CPI = $625,000, assuming the remaining work runs at the original budgeted rate would give AC + (BAC - EV) = $550,000, and $468,750 is the remaining-work figure before the actual cost to date is added back.