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COST & EVM11 SEP 2026

Earned Value Management for Construction: SPI, CPI, EAC and TCPI in Context

Earned Value Management combines scope, schedule and cost evidence into a common performance language. The formulas are simple; the difficult part is ensuring the underlying baseline, progress rules and actual costs are controlled enough for the indicators to mean something.

01

PV, EV and AC are the foundation

Planned Value represents budgeted work scheduled by the status date. Earned Value represents budgeted value of work actually accomplished. Actual Cost represents the cost incurred for that work. If any of these are incomplete or use inconsistent cut-off rules, downstream indicators can be misleading.

02

Read SPI and CPI as signals, not verdicts

Schedule Performance Index compares EV with PV, while Cost Performance Index compares EV with AC. Values below 1.00 indicate underperformance against the selected baseline basis, but management should still investigate the underlying causes, timing effects and data quality before deciding on action.

03

Forecasting connects current performance to the remaining work

EAC, ETC and VAC translate current performance and remaining scope into forecast outcomes. Different EAC methods make different assumptions about future cost and schedule efficiency. The selected method should match the project's forecasting policy rather than being chosen because it produces a preferred answer.

04

TCPI tests the efficiency required from now onward

The To-Complete Performance Index helps show how efficiently the remaining budget must be converted into earned value to achieve a target. If the required future efficiency is materially stronger than historical performance, the target may need deeper recovery analysis.

Key takeaways
EVM quality depends on controlled source data
SPI and CPI are diagnostic signals
Forecast methods must state their assumptions
TCPI is useful for testing target realism
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