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Project Management Professional · PMI
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- CPI (Cost Performance Index) = EV / AC = $300,000 / $330,000 = 0.91. A CPI less than 1.0 indicates the project is spending more per unit of work than planned (over budget). For every dollar spent, the project is only getting $0.91 in value. The SPI would be: EV/PV = $300,000/$350,000 = 0.86 (behind schedule).