{"id":145,"date":"2019-10-22T16:08:33","date_gmt":"2019-10-22T16:08:33","guid":{"rendered":"http:\/\/project-management.info\/?p=145"},"modified":"2023-08-19T07:21:42","modified_gmt":"2023-08-19T07:21:42","slug":"estimate-at-completion-eac-formulae-examples","status":"publish","type":"post","link":"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/","title":{"rendered":"Estimate at Completion (EAC) \u2013 with Formulae &#038; Examples"},"content":{"rendered":"\n<p>If you want to forecast the project cost for the completion of the entire project, you will need the indicators &#8220;estimate at completion (EAC)&#8221; and &#8220;to-complete performance index (TCPI)&#8221;. Both are part of the data analysis techniques of the control costs process in the PMI\u2019s Project Management Body of Knowledge (PMBOK\u00ae, 6<sup>th<\/sup> edition, p. 263-265). They are not only frequently used as indicators in project forecasting but also common for questions in a PMP exam. <\/p>\n\n\n\n<p>This article covers the definition of EAC\nand the 4 approaches suggested by the PMI, supplemented with the respective\nformulae and examples. You can also use our <a href=\"http:\/\/project-management.info\/estimate-at-completion-eac-calculator\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">EAC\ncalculator<\/a> to further familiarize yourself with the calculation.<\/p>\n\n\n\n<p>If you intend to calculate indicators that reflect the actual status of your project, read our article on <a href=\"http:\/\/project-management.info\/schedule-cost-performance-index-formula-example\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">schedule performance index (SPI) and the cost performance index (CPI)<\/a> and use the <a href=\"http:\/\/project-management.info\/calculator-cost-schedule-performance-index-cpi-spi-variances\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">free CPI \/ SPI calculator<\/a>. <\/p>\n\n\n<div class=\"wp-block-ub-table-of-contents-block ub_table-of-contents\" data-showtext=\"show\" data-hidetext=\"hide\" data-scrolltype=\"auto\" id=\"ub_table-of-contents-37c846bd-66ef-47e0-b9f8-6c53e9104e6b\" data-initiallyhideonmobile=\"false\"\n                    data-initiallyshow=\"true\"><div class=\"ub_table-of-contents-header-container\"><div class=\"ub_table-of-contents-header\">\n                    <div class=\"ub_table-of-contents-title\">Contents<\/div><\/div><\/div><div class=\"ub_table-of-contents-extra-container\"><div class=\"ub_table-of-contents-container ub_table-of-contents-1-column \"><ul><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#0-the-overall-concept-of-cost-and-schedule-forecasting\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">The Overall Concept of Cost and Schedule Forecasting<\/a><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#1-what-is-the-estimate-at-completion-eac\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">What is the Estimate at Completion (EAC)?<\/a><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#2-estimate-at-completion-formulae\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Estimate at Completion Formulae<\/a><ul><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#3-examples-of-a-project-situation\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Examples of a Project Situation<\/a><ul><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#4-example-1-project-behind-schedule-with-cost-overrun\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Example 1) Project behind Schedule with Cost Overrun<\/a><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#5-example-2-project-ahead-of-schedule-with-lower-cost-than%0Aplanned\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Example 2) Project ahead of Schedule with Lower Cost than\nPlanned<\/a><\/li><\/ul><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#6-1-calculating-the-eac-with-an-estimate-to-complete-etc\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">1) Calculating the EAC with an Estimate to Complete (ETC)<\/a><ul><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#7-example-1-%E2%80%93-calculated-with-an-estimate-to-complete\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Example 1 \u2013 Calculated with an Estimate to Complete<\/a><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#8-example-2-%E2%80%93-calculated-with-an-estimate-to-complete\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Example 2 \u2013 Calculated with an Estimate to Complete<\/a><\/li><\/ul><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#9-2-calculating-the-eac-assuming-that-the-project-will-perform%0Aat-the-budgeted-rate\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">2) Calculating the EAC Assuming that the Project will Perform\nat the Budgeted Rate<\/a><ul><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#10-example-1-%E2%80%93-forecast-with-the-budgeted-rate\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Example 1 \u2013 Forecast with the Budgeted Rate<\/a><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#11-example-2-%E2%80%93-forecast-with-the-budgeted-rate\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Example 2 \u2013 Forecast with the Budgeted Rate<\/a><\/li><\/ul><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#12-3-calculating-the-eac-with-the-present-cost-variance-cv%0A-cost-performance-index-cpi\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">3) Calculating the EAC with the Present Cost Variance (CV)\n\/ Cost Performance Index (CPI)<\/a><ul><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#13-example-1-%E2%80%93-extrapolation-of-the-current-cost-variance\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Example 1 \u2013 Extrapolation of the Current Cost Variance<\/a><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#14-example-2-%E2%80%93-extrapolation-of-the-current-cost-variance\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Example 2 \u2013 Extrapolation of the Current Cost Variance<\/a><\/li><\/ul><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#15-4-calculating-the-eac-with-the-present-cost-performance-index%0Acpi-and-schedule-performance-index-spi\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">4) Calculating the EAC with the Present Cost Performance Index\n(CPI) and Schedule Performance Index (SPI)<\/a><ul><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#16-example-1-%E2%80%93-calculated-with-the-cpispi-based-approach\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Example 1 \u2013 Calculated with the CPI\/SPI-based Approach<\/a><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#17-example-2-%E2%80%93-calculated-with-the-cpispi-based-approach\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Example 2 \u2013 Calculated with the CPI\/SPI-based Approach<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/#18-takeaway-points\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Takeaway Points<\/a><\/li><\/ul><\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"0-the-overall-concept-of-cost-and-schedule-forecasting\">The Overall Concept of Cost and Schedule Forecasting<\/h2>\n\n\n\n<p>When you are in doing project controlling in\nthe course of a <a href=\"http:\/\/project-management.info\/what-is-a-project-definition-roundup\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">project<\/a>\nyou usually want to know<\/p>\n\n\n\n<ul><li>Development of actual cost vs\nbudget<\/li><li>Work performed in relation to\nthe work planned<\/li><\/ul>\n\n\n\n<p>Both questions can be answered using the <a href=\"http:\/\/project-management.info\/schedule-cost-performance-index-formula-example\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">schedule\nperformance index (SPI) and the cost performance index (CPI)<\/a>. <\/p>\n\n\n\n<p>However, these indicators focus on the past\nand current situation. For the forecasting of future project performance, EAC\nand TCPI the indicators of choice. Both will help you answer the questions:<\/p>\n\n\n\n<ul><li>What is the amount of expected cost at the completion of the project?<br> > Can be calculated using the EAC and assuming different scenarios.<\/li><li>How much more\/fewer efforts are necessary to complete the project in time? <br> > Can be calculated using the TCPI.<\/li><\/ul>\n\n\n\n<p>In this article, we will explain the concept of the EAC, illustrated with several examples.<\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-project-management-info\"><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1-what-is-the-estimate-at-completion-eac\">What is the Estimate at Completion (EAC)?<\/h2>\n\n\n\n<p>The EAC is a calculation method to <a href=\"http:\/\/project-management.info\/estimating-project-cost\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">estimate the total cost of a project<\/a> at its completion when a project has already been started. It corresponds with the budget at completion (BAC) which is the estimate of the total cost (before management reserve) in the planning phase. While the BAC is entirely based on assumptions and estimates, the EAC takes already incurred cost and earned value into account. In addition to these observed values, the estimate to completion (ETC) is added, i.e. the estimated amount of expected work and\/or cost required to complete the project.<\/p>\n\n\n\n<p>Before the EAC is calculated, an assumption\nor estimate on the further development of the project cost and schedule needs\nto be made. The PMBOK suggests 4 basic assumptions:<\/p>\n\n\n\n<ol><li>An estimate to complete\nassumption<\/li><li>The project will perform at the\nbudgeted rate<\/li><li>The future performance will be\nin line with the present cost variance (CV) and cost performance index (CPI)<\/li><li>The future performance will be\nin line with the present cost performance index (CPI) and schedule performance\nindex (SPI)<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-estimate-at-completion-formulae\">Estimate at Completion Formulae<\/h2>\n\n\n\n<p>The formulas to calculate the EAC based on\nthese 4 approaches are:<\/p>\n\n\n\n<ol><li>EAC with bottom-up ETC: EAC = AC + ETC<\/li><li>EAC with ETC at budgeted rate: EAC = AC + BAC &#8211; EV<\/li><li>EAC with ETC based on present CPI: EAC = BAC \/ CPI<\/li><li>EAC considering CPI and SPI: EAC = AC + ((BAC-EV)&nbsp; \/&nbsp; (CPI x SPI))<\/li><\/ol>\n\n\n\n<p><em>AC = Actual Cost, ETC = Estimate to Complete, BAC = Budget at Completion, EV = Earned Value, CPI = Cost Performance Index, SPI = Schedule performance Index. If you are not familiar with these terms, check our <\/em><a href=\"http:\/\/project-management.info\/estimate-at-completion-eac-calculator\/#6-input-parameters\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\"><em>table that presents the input parameters for EAC and their respective definitions<\/em><\/a><em>. <\/em><\/p>\n\n\n\n<p>We will be explaining the different\napproaches and their formulas below, based on the following simple example.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><a href=\"http:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example1.jpg\" target=\"_blank\" rel=\"noreferrer noopener\" data-wpel-link=\"internal\"><picture><source srcset=\"https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example1.webp 1451w,https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example1-300x175.webp 300w,https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example1-768x448.webp 768w,https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example1-1024x598.webp 1024w\" sizes=\"(max-width: 726px) 100vw, 726px\" type=\"image\/webp\"><img src=\"http:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example1.jpg\" height=\"424\" width=\"726\" srcset=\"https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example1.jpg 1451w, https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example1-300x175.jpg 300w, https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example1-768x448.jpg 768w, https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example1-1024x598.jpg 1024w\" sizes=\"(max-width: 726px) 100vw, 726px\" class=\"wp-image-151 sp-no-webp\" alt=\"Example of Estimate at Completion for a project with budget at completion excess, using Estimate to Completion, budget rate, cost performance index and schedule performance index.\" decoding=\"async\" loading=\"lazy\"  > <\/picture><\/a><figcaption>Example 1 with EAC forecasted with all 4 methods from month 5 to the end of month 8. Based on the input parameters as set out below, the project is expected to exceed the initially planned and approved budget at completion (BAC)<\/figcaption><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"3-examples-of-a-project-situation\">Examples of a Project Situation<\/h3>\n\n\n\n<p>The following two examples represent two different situations: In one case, the project is facing a cost overrun while it is behind schedule. In the other case, it is ahead of the schedule with at less incurred cost than expected. You can use our <a href=\"http:\/\/project-management.info\/estimate-at-completion-eac-calculator\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">EAC calculator<\/a> to calculate the values yourself.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"4-example-1-project-behind-schedule-with-cost-overrun\">Example 1) Project behind Schedule with Cost Overrun<\/h4>\n\n\n\n<p>A\nproject is planned to take 8 months. At the end of the 4<sup>th<\/sup> months,\nthe records of the project controlling show the following observed cumulative\nindicators:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  Actual Cost\n  (AC)\n  <\/td><td>\n  120\n  <\/td><\/tr><tr><td>\n  Earned Value\n  (EV)\n  <\/td><td>\n  90\n  <\/td><\/tr><tr><td>\n  Planned Value\n  (PV)\n  <\/td><td>\n  100\n  <\/td><\/tr><tr><td>   <em>Budget at Completion  (BAC)<\/em>   <\/td><td>\n  <em>200<\/em>\n  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The table shows that the cumulative actual cost are 20% higher than expected while the earned value is 10% less than planned. This is a good example of a situation where a re-estimate is sensible, probably in combination with other actions.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"5-example-2-project-ahead-of-schedule-with-lower-cost-than%0Aplanned\">Example 2) Project ahead of Schedule with Lower Cost than\nPlanned<\/h4>\n\n\n\n<p>At the end of the 4<sup>th<\/sup> month of\nan 8-month project, the following values of the project controlling indicators are\nobserved:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  Actual Cost\n  (AC)\n  <\/td><td>\n  95\n  <\/td><\/tr><tr><td>\n  Earned Value\n  (EV)\n  <\/td><td>\n  105\n  <\/td><\/tr><tr><td>\n  Planned Value\n  (PV)\n  <\/td><td>\n  100\n  <\/td><\/tr><tr><td>   <em>Budget at Completion  (BAC)<\/em>   <\/td><td>\n  <em>200<\/em>\n  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>In this situation, the actual cost (AC) value is lower than expected and the earned value (EV) exceeds the planned value (PV).<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><a href=\"http:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example2.jpg\" target=\"_blank\" rel=\"noreferrer noopener\" data-wpel-link=\"internal\"><picture><source srcset=\"https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example2.webp 1454w,https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example2-300x175.webp 300w,https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example2-768x449.webp 768w,https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example2-1024x599.webp 1024w\" sizes=\"(max-width: 727px) 100vw, 727px\" type=\"image\/webp\"><img src=\"http:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example2.jpg\" height=\"425\" width=\"727\" srcset=\"https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example2.jpg 1454w, https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example2-300x175.jpg 300w, https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example2-768x449.jpg 768w, https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/EAC_Example2-1024x599.jpg 1024w\" sizes=\"(max-width: 727px) 100vw, 727px\" class=\"wp-image-152 sp-no-webp\" alt=\"Example of Estimate at Completion for a project expected to be completed within the budget at completion, using Estimate to Completion, budget rate, cost performance index and schedule performance index.\" decoding=\"async\" loading=\"lazy\"  > <\/picture><\/a><figcaption> Example 2 with EAC forecasted with all 4 methods from month 5 to the end of month 8. Under all approaches, the project is expected to be completed within the initially planned and approved budget at completion (BAC). <\/figcaption><\/figure><\/div>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"6-1-calculating-the-eac-with-an-estimate-to-complete-etc\">1) Calculating the EAC with an Estimate to Complete (ETC)<\/h3>\n\n\n\n<p>This\napproach uses the actual cost as basis and adds the estimated amount of\nwork\/cost required to complete the project. While the ETC-based calculation has\nthe easiest formula, it probably takes some effort to come up with the estimate\nitself. <\/p>\n\n\n\n<p>The PMBOK suggests that the estimate be determined with a bottom-up estimation which implies asking the project team to estimate their individual work. While this is likely the most accurate approach, it may also take a lot of time and effort, in particular, if it is a large project or if several rounds of estimates are required. In practice, other estimation techniques are used as well and can be reasonable and appropriate in certain situations. <\/p>\n\n\n\n<p>The output of the estimation is the\nestimate to complete (ETC) which will then be inserted into the following\nformula:<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>EAC = AC + ETC<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"7-example-1-%E2%80%93-calculated-with-an-estimate-to-complete\">Example 1 \u2013 Calculated with an Estimate to Complete<\/h4>\n\n\n\n<p>In this example, the Estimate to Completion\n(ETC) amounts to 130. Thus, the EAC is:<\/p>\n\n\n\n<p class=\"has-text-align-center\">EAC = AC + ETC = 120 + 130 = 250.<\/p>\n\n\n\n<p>The re-estimated EAC exceeds the planned\nbudget at completion by 50.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"8-example-2-%E2%80%93-calculated-with-an-estimate-to-complete\">Example 2 \u2013 Calculated with an Estimate to Complete<\/h4>\n\n\n\n<p>In the second example, the amount of\nremaining work\/cost required for the completion of the project (ETC) is 100.\nThe EAC is calculated as follows:<\/p>\n\n\n\n<p class=\"has-text-align-center\">EAC = AC + ETC&nbsp; = 95 + 100 = 195<\/p>\n\n\n\n<p>Based on the previous performance and the\nupdate estimation, the project is likely to be completed within (slightly\nunder) the budget at completion.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"9-2-calculating-the-eac-assuming-that-the-project-will-perform%0Aat-the-budgeted-rate\">2) Calculating the EAC Assuming that the Project will Perform\nat the Budgeted Rate<\/h3>\n\n\n\n<p>This approach is selected if the project manager assumes that the project will perform in line with the budgeted rate going forward, regardless of the project\u2019s previous performance. While the calculation considers past budget variances (i.e. cost and schedule variances), it does not take any future variances into account. Thus, the cumulative variances at the time of calculation remain constant until the completion of the project.<\/p>\n\n\n\n<p>The formula is:<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>EAC = AC + BAC \u2013 EV<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"10-example-1-%E2%80%93-forecast-with-the-budgeted-rate\">Example 1 \u2013 Forecast with the Budgeted Rate<\/h4>\n\n\n\n<p>The\nbudgeted rate is reflected in the BAC while the existing deviations from the\nplanned value are considered by adding the actual cost and subtracting the\nearned value.<\/p>\n\n\n\n<p class=\"has-text-align-center\">EAC = AC\n+ BAC \u2013 EV = 120 + 200 \u2013 90 = 230<\/p>\n\n\n\n<p>According\nto this approach, the budget at completion would be exceeded by 30.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"11-example-2-%E2%80%93-forecast-with-the-budgeted-rate\">Example 2 \u2013 Forecast with the Budgeted Rate<\/h4>\n\n\n\n<p>The\ncalculation is analogous example 1:<\/p>\n\n\n\n<p class=\"has-text-align-center\">EAC = AC\n+ BAC \u2013 EV = 95 + 200 \u2013 105 = 190<\/p>\n\n\n\n<p>In this\ncase, the project is expected to be completed within the planned budget.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"12-3-calculating-the-eac-with-the-present-cost-variance-cv%0A-cost-performance-index-cpi\">3) Calculating the EAC with the Present Cost Variance (CV)\n\/ Cost Performance Index (CPI)<\/h3>\n\n\n\n<p>This\napproach assumes that the project continues to perform with the present cost\nvariance and cost performance index. The Estimate at Completion is calculated\nusing the following formula:<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>EAC = BAC \/ CPI <\/strong>where CPI = EV \/ AC <br>\nor <strong>EAC = AC \/ (EV \/ BAC) <\/strong>| both formulas with same result<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"13-example-1-%E2%80%93-extrapolation-of-the-current-cost-variance\">Example 1 \u2013 Extrapolation of the Current Cost Variance<\/h4>\n\n\n\n<p>If the first option of the formula is used,\nthe cost performance index needs to be calculated before the EAC is determined:<\/p>\n\n\n\n<p class=\"has-text-align-center\">CPI = EV \/ AC = 90 \/ 120 = 0.75<\/p>\n\n\n\n<p class=\"has-text-align-center\">EAC = BAC \/ CPI = 200 \/ 0.75 = 266.67<\/p>\n\n\n\n<p>Compared to the previous approach, the\ncumulative variance expands over the remaining time of the project, leading to\na forecasted budget excess of 66.67.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"14-example-2-%E2%80%93-extrapolation-of-the-current-cost-variance\">Example 2 \u2013 Extrapolation of the Current Cost Variance<\/h4>\n\n\n\n<p>In this\nexample, the CPI and EAC calculate as follows:<\/p>\n\n\n\n<p class=\"has-text-align-center\">CPI = EV\n\/ AC = 105 \/ 95 = 1.1053<\/p>\n\n\n\n<p class=\"has-text-align-center\">EAC = EAC\n= BAC \/ CPI = 200 \/ 1.1053 = 180.95<\/p>\n\n\n\n<p>Analogous\nexample 1, the use of a constant cost variance (in this case positive) leads to\nan increasing absolute difference between planned and budgeted values and\nactual cost. This forecast suggests a remaining budget surplus of 19.05 when\nthe project is completed.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"15-4-calculating-the-eac-with-the-present-cost-performance-index%0Acpi-and-schedule-performance-index-spi\">4) Calculating the EAC with the Present Cost Performance Index\n(CPI) and Schedule Performance Index (SPI)<\/h3>\n\n\n\n<p>The CPI\/SPI-based approach does not only\ntake the cost variance but also deviations from the planned value (schedule\nvariance) into account, using the cost and the schedule performance index as\ninput parameters. The PMI recommends this approach for cases where schedule\nvariances are significantly affecting the estimate to completion. This could be\nthe case if deferring the completion date would not be acceptable.<\/p>\n\n\n\n<p>The formula of the CPI\/SPI-based EAC is:<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>EAC = AC + ((BAC-EV)&nbsp; \/&nbsp; (CPI x SPI))<\/strong><br>\nwhere CPI = EV \/ AC <br>\nand SPI = EV \/ PV<strong><\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"16-example-1-%E2%80%93-calculated-with-the-cpispi-based-approach\">Example 1 \u2013 Calculated with the CPI\/SPI-based Approach<\/h4>\n\n\n\n<p>As a first step, the CPI and SPI are determined:<\/p>\n\n\n\n<p class=\"has-text-align-center\">CPI = EV \/ AC = 90 \/ 120= 0.75<\/p>\n\n\n\n<p class=\"has-text-align-center\">SPI = EV \/ PV = 90 \/ 100 = 0.9<\/p>\n\n\n\n<p>Using the abovementioned EAC formula, the\ncalculation is:<\/p>\n\n\n\n<p class=\"has-text-align-center\">EAC = AC +\n((BAC-EV)&nbsp; \/&nbsp; (CPI x SPI)) = 120 + ((200 \u2013 90) \/ (0.75 x 0.9)) = 282.963<\/p>\n\n\n\n<p>All in all, a budget overrun of more\nthan 82 is expected \u2013 a significant excess of more than 40% compared to the\nbudget at completion.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"17-example-2-%E2%80%93-calculated-with-the-cpispi-based-approach\">Example 2 \u2013 Calculated with the CPI\/SPI-based Approach<\/h4>\n\n\n\n<p>The calculation steps are identical to\nthose for the first example:<\/p>\n\n\n\n<p class=\"has-text-align-center\">CPI = EV \/ AC = 105 \/ 95 = 1.1053<\/p>\n\n\n\n<p class=\"has-text-align-center\">SPI = EV \/ PV = 105 \/ 100 = 1.05<\/p>\n\n\n\n<p class=\"has-text-align-center\">EAC = AC + ((BAC-EV)&nbsp; \/&nbsp; (CPI\nx SPI)) = 95 + ((200 \u2013 105) \/ (1.1053 x 1.05) = 176.86<\/p>\n\n\n\n<p>In this forecast, a positive cost variance\nat completion of more than 23 is expected \u2013 the project will be completed at\nmore than 11% under planned budget.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"18-takeaway-points\">Takeaway Points<\/h2>\n\n\n\n<p>The PMBOK suggests 4 different methods to calculate the Estimate at Completion \u2013 each of them with their own pros and cons as well as best uses. While a bottom-up ETC may lead to the most accurate estimation, it may also require the highest amount of effort given that the project team needs to be involved in a granular re-estimation of their remaining work. A forecast based on the initially budgeted rate may be appropriate if no significant deviations have been observed in previous periods, or if impediments and reasons for variances have already been resolved. However, the variance at completion (VAC) equals the current cumulative variance if that approach is chosen.<\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-project-management-info\"><\/figure>\n\n\n\n<p>The two remaining approaches extrapolate observed\nvariances in the future \u2013 one of them covering the cost variances only while\nthe other method additionally considers schedule variances, using both the cost\nperformance index and schedule performance index. These formulas should be used\nif no change of the observed variance is expected going forward. <\/p>\n\n\n\n<p>In practice, a project manager might also <a href=\"http:\/\/project-management.info\/calculator-cost-schedule-performance-index-cpi-spi-variances\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">determine the CPI and SPI<\/a> for a certain period rather than using the cumulative ones. This is sensible if variances in certain previous periods are not representative for forecasted periods while the use of the budgeted rate would not be reasonable either. For instance, there could have been one-off events in previous periods that should not affect the forecast while the project is however expected to continue to over- or underperform compared to the plan. In such cases, the CPI and SPI could either be calculated excluding that outlier or even estimated by the project manager. Read more in our dedicated <a href=\"http:\/\/project-management.info\/schedule-cost-performance-index-formula-example\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">article on the CPI and SPI<\/a>.<\/p>\n\n\n\n<p>If a project manager chooses the calculation method consciously in accordance with the individual situation of a project, the EAC forecasting is a powerful technique for the replanning of a project as well as the corresponding stakeholder communication.<\/p>\n\n\n\n<p>Read more about <a href=\"http:\/\/project-management.info\/earned-value-analysis-management-eva-evm\/\" data-wpel-link=\"internal\" target=\"_blank\" rel=\"noopener noreferrer\">Earned Value Management in our dedicated article<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you want to forecast the project cost for the completion of the entire project, you will need the indicators &#8220;estimate at completion (EAC)&#8221; and &#8220;to-complete performance index (TCPI)&#8221;. Both are part of the data analysis techniques of the control costs process in the PMI\u2019s Project Management Body of Knowledge (PMBOK\u00ae, 6th edition, p. 263-265). &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/project-management.info\/estimate-at-completion-eac-formulae-examples\/\"> <span class=\"screen-reader-text\">Estimate at Completion (EAC) \u2013 with Formulae &#038; Examples<\/span> Read More \u00bb<\/a><\/p>\n","protected":false},"author":1,"featured_media":147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ub_ctt_via":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[13,22],"tags":[6,5,9],"featured_image_src":"https:\/\/project-management.info\/wp-content\/uploads\/2019\/10\/Title_EAC-article.jpg","author_info":{"display_name":"Sebastian","author_link":"https:\/\/project-management.info\/author\/sebastian\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Estimate at Completion (EAC) \u2013 with Formulae &amp; Examples - Project-Management.info<\/title>\n<meta name=\"description\" content=\"To forecast the cost of a project, you need to calculate the Estimate at Completion (EAC). 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