Earned Value Management (EVM) - Qun l d n theo gi tr t c - ng dng
trong phn mm D thu GXD
Earned Value Management (EVM) technique used
to track the Progress and Status of a Project &
Forecast the likely future performance of the
Project.
Earned Value Management (EVM) technique
integrates the scope, schedule and cost.
If you are a project manager, then its important for
you to learn EVM.
Earned Value Management (EVM) is a project management technique that objectively
tracks physical accomplishment of work
Earned Value Management (EVM) is a project
management technique that objectively tracks
physical accomplishment of work.
More Elaborately:
Earn Value Management (EVM) technique used to
track the Progress and Status of a Project & Forecast
the likely future performance of the Project.
EVM technique integrates the scope, schedule and
cost of a project.
EVM technique answers a lot of questions to the
stakeholders in a project related to the performance
of the project.
EVM technique can be used to show past
performance of the project, current performance of
EVM l k thut (hay cng c, hay phng php) s
dng theo di tin v tnh trng ca d n v
d on hiu qu ca d n.
Hin ti 1 s tc gi dch EVM: qun l gi tr thu
c.
Nhng sau khi nghin cu cng thc tnh ton ng
dng vo phn mm D thu GXD, i chiu vi
cc thut ng u t xy dng cng trnh ti Vit
Nam chng ti thy:
Dch EVM l: Gi tr hon thnh, gi tr t c,
gi tr t c th ph hp hn (hoc cng c
th gi khi lng hon thnh, khi lng t c)
EVM l k thut qun l, kim sot tch hp gia
qun l mc tiu (phm vi cng vic), tin v chi
ph
Nu bn l ngi lm cng vic qun l d n th
vic nghin cu, tm hiu EVM ng dng vo
cng vic l cn thit.
Qun l gi tr t c (EVM) l mt k thut
qun l d n theo di khch quan hiu qu vt
cht t c ca d n (cng trnh, cng vic)
Chi tit hn:
EVM l k thut c s dng theo di tin
v tnh trng thc hin ca mt d n v D bo
kh nng thc hin d n trong tng lai.
EVM l k thut tch hp (qun l ng thi) vic
qun l phm vi cng vic, tin v chi ph ca
mt d n.
S dng k thut EVM tr li nhiu cu hi cho
cc bn cng lm vic trong mt d n lin quan
n vic hiu qu trin khai d n.
K thut EVM c th c s dng bo co kt
qu trc y ca d n, kt qu hin ti ca d n
the project and predict the future performance of the v d on kt qu trong tng lai ca d n bng
project by the use of statistical techniques. cch s dng cc k thut thng k.

Good planning coupled with effective use of the Mt bn k hoch tt kt hp vi s dng c hiu
EVM technique will reduce a large amount of issues qu cc k thut EVM s lm gim mt s lng
arising out of schedule and cost overruns. ln cc vn pht sinh lm tng tin v vt
chi ph thc hin d n.

EVM emerged as a financial analysis specialty in EVM ni ln nh mt cng c phn tch ti chnh
United States Government programs in the 1960s, c bit trong cc chng trnh Chnh ph Hoa K
but it has since become a significant branch of nhng nm 1960, nhng EVM tr thnh mt
project management. nhnh quan trng ca cng tc qun l d n .

In the late 1980s and early 1990s, EVM emerged as Cui nhng nm 1980 v u nhng nm 1990,
a project management methodology to be EVM ni ln nh mt phng php qun l d n
understood and used by managers and executives, m cc nh qun l v gim c iu hnh phi
not just EVM specialists. nm bt v bit s dng, ch khng ch cc chuyn
Today, EVM has become an essential part of every gia EVM.
project tracking. Ngy nay, EVM tr thnh mt cng c (phng
php) thit yu qun l c cc d n (ti Hoa
K).
V cc K s Cng ty Gi Xy Dng ang nghin
cu a thut ton vo phn mm D thu GXD
thc y vic ng dng EVM trong cc d n
u t XDCT ti Vit Nam.
Earn Value Management - Basic Elements - Qun l d n theo gi tr t c - cc khi
nim
Cc cng thc tnh ton phc tp ny c a vo bng tin trong phn mm D
thu GXD. Ngi s dng ch vic bm lnh, cho s liu u vo v nhn kt qu
u ra l cc bo co phc v qun l d n. Ti ch ng li y cho bn no hc v
Qun l d n tham kho v hc ting Anh Qun l d n chuyn ngnh.

There are following three basic elements of EVM: C 3 i lng c bn trong EVM:
- Planned Value (PV) - Planned Value (PV): Gi tr k hoch (d ton
chi ph, chi ph theo k hoch, Sn lng k
- Actual Cost (AC) hoch, khi lng k hoch).
- Earned Value (EV) - Chi ph thc t (AC)
- Gi tr t c (EV): Gi tr thc t lm c
All the three elements are captured on a regular basis
as of a reporting date. C 3 i lng trn c th tnh ton xc nh ti
thi im bt k cn lp bo co (gi sp xem,
hp giao ban ra cc quyt nh iu hnh kp
thi)
Planned Value (PV)
This is also referred to as Budgeted Cost of Work
Scheduled (BCWS). Planned Value (PV) or BCWS is
the total cost of the work scheduled/planned as of a
reporting date.
This is calculated as:
PV or BCWS = Hourly Rate * Total Hours Planned
or Scheduled
NOTE: Hourly Rate is the rate at which effort will be
valued.
Actual Cost (AC)
This is also referred to as Actual Cost of Work
Performed (ACWP). Actual Cost (AC) or ACWP is
the total cost taken to complete the work as of a
reporting date.
This is calculated as:
AC or ACWP = Hourly Rate * Total Hours Spent
Earned Value (EV)
This is also referred to as Budgeted Cost of Work
Performed (BCWP). Earned Value (EV) or BCWP is
the total cost of the work completed/performed as of a
reporting date.
This is calculated as:
EV or BCWP = Baselined Cost * % Complete Actual
All these three elements can be derived from Work
Breakdown Structure by associating the costs to each
of the tasks. For a big project, it will be a tedious task
to calculate these elements manually.
Scheduling Softwares like Microsoft Project is used
to calculate these three elements.
NOTE: % Completed Planned and % Completed
Actual are defined below.
% Completed Planned
The percentage of work which was planned to be
Chi ph theo k hoch (PV)
Cn c k hiu l BCWS (Budgeted Cost of
Work Scheduled). PV hay BCWS l chi ph theo
k hoch c ly bng gi tr chi ph tch ly
n thi im cp nht theo tin ban u.
PV c xc nh bng cng thc sau:
PV or BCWS = Hourly Rate * Total Hours
Planned or Scheduled
NOTE: Hourly Rate is the rate at which effort
will be valued.
Chi ph thc t (AC)Cn c gi l ACWP -
Chi ph thc t cho cng vic thc hin. AC
hay ACWP l tng chi ph ca khi lng cng
vic hon thnh ti thi im lp bo co.
AC c tnh bng cng thc:
AC or ACWP = Hourly Rate * Total Hours Spent
Gi tr t c (EV)
Cn k hiu l BCWP: l gi tr ca cng vic
hon thnh ti thi im lp bo co (gi sp
hoc hp giao ban).
EV c tnh bng cng thc:
EV or BCWP = Baselined Cost * % Complete
Actual
Tt c ba yu t ny c th c bt ngun t c
cu phn chia cng vic WBS bng cch kt hp
cc chi ph cho mi nhim v. i vi mt d n
ln, n s l mt cng vic t nht tnh ton
cc yu t th cng.
Phn mm D thu GXD lp lch trnh nh
Microsoft d n c s dng tnh ton ba i
lng.
Lu :% hon thnh k hoch v hon thnh%
thc t c xc nh di y.
T l % hon thnh theo k hoch
T l % khi lng cng vic hon thnh ti
 completed by the Reporting Date. This is calculated
using the following formula:
% Completed Planned = PV / BAC
% Completed Actual
The percentage of work which was actually
completed by the Reporting Date. This is calculated
using the following formula:
% Completed Actual = AC / EAC
Bi dch ang c hon thin tip. Tobe continuous...
Earned Value Management (EVM)- COST VARIANCE (CV)- CHNH LCH CHI PH (CV)
COST VARIANCE (CV)
Cost Variance (CV) is a very important factor to
measure project performance. Cost Variance (CV)
indicates how much over or under budget the project is.
Cost Variance can be calculated using the following
formula:
Cost Variance (CV) = Earned Value (EV) - Actual Cost
(AC)
OR
Cost Variance (CV) = BCWP - ACWP
The formula mentioned above gives the variance in
terms of cost which will indicate how less or more cost
has been used to complete the work as of date.
Positive Cost Variance (CV 0) Indicates the project is
under budget.
Negative Cost Variance (CV < 0) Indicates the project
is over budget.
COST VARIANCE %
Cost Variance % indicates how much over or under
budget the project is in terms of percentage.
Cost Variance % can be calculated using the following
formula:
CV % = Cost Variance (CV) / Earned Value (EV)
OR
ngy lp bo co (dng gi sp, hp giao ban...).
T l ny c tnh theo cng thc sau:
% hon thnh = AC / EAC
T l % hon thnh thc t
T l % khi lng cng vic thc t hon
thnh ti ngy lp bo co (dng gi sp, hp
giao ban...). T l ny c tnh theo cng thc
sau:
% hon thnh = AC / EAC
CHNH LCH CHI PH (CV)
Chnh lch chi ph (CV) l mt yu t rt quan
trng o lng hiu sut ca d n. Chnh lch
chi ph (CV) cho bit chi ph ca d n vt hoc
thp hn ngn sch d n l bao nhiu.
Chnh lch chi ph c th c tnh theo cng
thc sau:
Chnh lch chi ph (CV) = Gi tr hon thnh (EV)
Chi ph thc t (AC)
HOC
Chnh lch chi ph (CV) = BCWP - ACWP
Cng thc nu trn cho thy gi tr chnh lch v
chi ph, n s ch ra chi ph thc t ca d n ang
tit kim hn hay lng ph hn chi ph c s
dng hon thnh cng vic nh k hoch ti
thi im xem xt.
Chnh lch chi ph trng thi tch cc (CV 0)
cho thy chi ph cho d n ang ph hp vi ngn
sch.
Chnh lch chi ph trng thi tiu cc (CV < 0)
cho thy chi ph cho d n ang vt ngn sch.
CHNH LCH CHI PH %
Chnh lch chi ph % cho bit chi ph ca d n
vt hoc t hn ngn sch d n l bao nhiu %.
Chnh lch chi ph % c th c tnh theo cng
thc sau:
CV% = Chnh lch chi ph (CV) / Gi tr hon
thnh (EV)
 CV % = CV / BCWP
The formula mentioned above gives the variance in
terms of percentage which will indicate how less or
more cost has been used to complete the work as
planned in terms of percentage.
Positive Cost Variance % (CV 0) Indicates the project
is under budget.
Negative Cost Variance % (CV < 0) Indicates the
project is over budget.
COST PERFORMANCE INDEX (CPI)
Cost Performance Index is an index showing the
efficiency of the utilization of the resources on the
project. Cost Performance Indicator can be calculated
using the following formula:
CPI = Earned Value (EV) / Actual Cost (AC)
OR
CPI = BCWP / ACWP
The formula mentioned above gives the efficiency of
the utilization of the resources allocated to the project.
CPI value above 1 indicates efficiency in utilizing the
resources allocated to the project is good.
CPI value below 1 indicates efficiency in utilizing the
resources allocated to the project is not good.
TO COMPLETE COST PERFORMANCE INDEX
(TCPI)
To complete Cost Performance Indicator is an index
showing the efficiency at which the resources on the
project should be utilized for the remainder of the
project. This can be calculated using the following
formula:
TCPI = ( BAC - EV ) / ( BAC - AC )
OR
TCPI = ( BAC - BCWP ) / ( BAC - ACWP )
The formula mentioned above gives the efficiency at
which the project team should be utilized for the
HOC
CV % = CV / BCWP
Cng thc nu trn cho thy gi tr chnh lch v
chi ph theo t l phn trm, n ch ra chi ph thc
t s dng hon thnh cng vic t hay nhiu
hn bao nhiu % so vi chi ph theo k hoch.
Chnh lch gi tr % chi ph trng thi tch cc
(CV 0) ch chi ph cho d n ang ph hp vi
ngn sch.
Chnh lch gi tr % chi ph trng thi tiu cc
(CV < 0) ch chi ph cho d n ang vt ngn
sch.
CH S HIU SUT CHI PH (CPI)
Ch s hiu sut chi ph l mt ch s cho thy s
hiu qu ca vic s dng cc ngun lc trong d
n. Ch s hiu sut chi ph c th c tnh theo
cng thc sau:
CPI = Gi tr hon thnh (EV) / Chi ph thc t
(AC)
HOC
CPI = BCWP / ACWP
Cng thc nu trn cho hiu qu ca vic s dng
cc ngun lc phn b cho d n.
CPI 1 cho thy vic s dng cc ngun lc c
phn b cho d n t hiu qu tt.
CPI < 1 cho thy vic s dng cc ngun lc c
phn b cho d n khng t hiu qu tt.
CH S HIU SUT CHI PH CNG VIC
CN LI (TCPI)
Ch s hiu sut chi ph cc cng vic cn li l
mt ch s cho thy s hiu qu m cc ngun lc
ca d n nn c s dng cho phn cn li ca
d n. iu ny c th c tnh bng cng thc
sau:
TCPI = (Ngn sch ban u (BAC) - EV) / (Ngn
sch ban u (BAC) - AC)
HOC
TCPI = (Ngn sch ban u (BAC) - BCWP) /
(Ngn sch ban u (BAC) - ACWP)
Cng thc nu trn cho thy s hiu qu m nhm
 remainder of the project.
TCPI value above 1, the project must spend an extra of
budget work to achieve BAC (Target)
TCPI value below 1, the project can spend less than
budget work to achieve BAC (Target)
nghin cu d n nn c s dng cho phn cn
li ca d n.
TCPI > 1, d n phi tiu tn nhiu hn ngn sch
hon thnh cng vic cn li theo mc tiu
BAC
TCPI 1, d n tit kim hn ngn sch hon
thnh cng vic cn li theo mc tiu BAC

Budget At Completion (BAC) Chi ph hon thnh d n theo k

Budget At Completion (BAC) is the total hoch (BAC)
budget allocated to the project. BAC l tng chi ph thc hin d
Budget At Completion (BAC) is n theo k hoch
generally plotted over time. Say like BAC thng c xc nh theo
periods of reporting (Monthly, Weekly, thi gian. C th ni nh nhng
etc.) bo co nh k ( thng, tun)
BAC is used to compute the Estimate At BAC c s dng tnh ton Chi
Completion (EAC), explained in next ph d tnh hon thnh d n
section. theo thc t (EAC), s c ni n
BAC is also used to compute the TCPI trong phn sau.
and TSPI. BAC c s dng tnh TCPI v
TSPI.
BAC is calculated using the following formula:
BAC = Baselined Effort-hours * Hourly Rate BAC c tnh bng cch s dng cng thc:
BAC = Thi gian theo k hoch * Chi ph thi
gian

Estimate To Complete (ETC) Chi ph d tnh hon thnh cc cng vic

cn li theo thc t (ETC).
Estimate To Complete (ETC) is the
estimated cost required to complete the ETC dng d tnh chi ph phi
remainder of the project. hon thnh phn vic cn li theo
Estimate To Complete (ETC) is thc t ca d n
calculated and applied when the past ETC c xc nh v p dng khi
estimating assumptions become invalid d tnh trong qu kh tr nn
and a need for fresh estimates arises. khng ph hp v cn mt d tnh
pht sinh
ETC is used to compute the Estimation At
Completion (EAC). ETC c dng tnh EAC

Estimate At Completion (EAC) Chi ph d tnh hon thnh d n theo thc

t (EAC)
Estimate At Completion (EAC) is the
estimated cost of the project at the end of EAC dng d tnh gi tr ca d
the project. n khi hon thnh
 There are three methods to calculate C 3 cch tnh EAC
EAC: Cc chnh lch l in
Variances are Typical - This hnh: y l phng
method is used when the php c s dng khi
variances at the current stage s chnh lch chi ph ti
are typical and are not thi im hin ti l
expected to occur in the in hnh v khng xy
future. ra trong tng lai
Past Estimating Assumptions c tnh trong qu kh
are not valid - This method is l khng ph hp: y
used when the past l phng php s
estimating assumptions are dng khi c tnh trong
not valid and fresh estimates qu kh khng cn ph
are applied to the project. hp v c thay th
Variances will be present in bi nhng d tnh mi.
the future - This method is Cc chnh lch s xut
used when the assumption is hin trong tng
that the current variances lai: y l phng php
will continue to be present in s dng khi gi thit v
the future. nhng s chnh lch s
xut hin trong tng
The formulas for calculation of the three lai
methods are as given below:
AC + (BAC - EV) Cng thc tnh tng ng vi 3 pp
AC + ETC (Estimate To c th hin di y:
Complete) AC + (BAC - EV)
AC + (BAC- EV) / CPI AC + ETC (d tnh
hon thnh)
AC + (BAC- EV) / CPI

Variance At Completion (VAC) Chnh lch chi ph hon thnh d n (EAC)

Variance At completion (VAC) is the variance on the
total budget at the end of the project.
This is the difference between what the project was
originally expected (baselined) to cost, versus what
the it is now expected to cost.
VAC is calculated using the following formula:
VAC l chnh lch gia tng chi ph ca d n
khi hon thnh.
y l s khc nhau gia chi ph d kin ban
u ca d n so vi chi ph d kin thc t.
VAC c xc nh bng cch s dng cng
thc sau:

VAC = BAC - EAC VAC = BAC - EAC

% Completed Planned Phn trm hon thnh k hoch

L t l phn trm cng vic hon thnh theo
The percentage of work which was planned to be k hoch v c ghi trong bo co. N c
completed by the Reporting Date. This is calculated tnh bng cng thc:
using the following formula: % Completed Planned = PV / BAC
 % Completed Planned = PV / BAC
% Completed Actual
The percentage of work which was actually
completed by the Reporting Date. This is calculated
using the following formula:
% Completed Actual = AC / EAC
Phn trm hon thnh thc t
L t l phn trm cng vic thc t t
c v c ghi trong bo co. N c tnh
bng cng thc:
% Completed Actual = AC / EAC