AC below EV within budget AC above EV over budget EVM SV = EV PV CV = EV AC CPI = EV / AV CPI > 1 under budget SPI = EV / PV SPI > 1 ahead of schedule TCPI (BAC) = BAC EV / BAC AC TCPI > 1 ahead of planned value TCPI (EAC) = BAC EV / EAC AC EAC = BAC / CPI continues as currently performing EAC = AC + (BAC EV) deviated, but now as planned EAC = AC + (BAC EV / SPI * CPI over budget & behind schedule EAC = AC + New estimates flawed costs ETC = (BAC EV) / CPI ETC = EAC - AC VAC = BAC EAC PRESENT VALUE PV = FV / (1 + I)n POINT OF TOTAL ASUMPTION PTA = (Ceiling price Target price / buyers ration) + target cost ES vs EF vs LS vs LF