{"id":1160,"date":"2022-09-27T14:08:00","date_gmt":"2022-09-27T14:08:00","guid":{"rendered":"https:\/\/plaky.com\/learn\/?p=1160"},"modified":"2026-02-11T07:19:01","modified_gmt":"2026-02-11T07:19:01","slug":"eac-in-project-management","status":"publish","type":"post","link":"https:\/\/plaky.com\/learn\/es\/project-management\/eac-in-project-management\/","title":{"rendered":"La estimaci\u00f3n al finalizar (EAC): Definici\u00f3n, f\u00f3rmula y ejemplos"},"content":{"rendered":"\n<p class=\"translation-block wp-block-paragraph\">Project managers use estimate at completion (EAC) as a method of estimating total project costs while the project is ongoing. EAC helps them spot deviations from the initial assessments and adjust the budget accordingly when necessary.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">EAC is a great tool in project management, and it can be calculated in various ways, based on the current project circumstances.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Find out what to do when you have a project with varying costs on your hands and how to forecast the necessary budget on time.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"600\" src=\"https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/EAC-in-project-management-cover.png\" alt=\"EAC in project management - cover\" class=\"wp-image-6763\" srcset=\"https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/EAC-in-project-management-cover.png 1200w, https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/EAC-in-project-management-cover-300x150.png 300w, https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/EAC-in-project-management-cover-1024x512.png 1024w, https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/EAC-in-project-management-cover-768x384.png 768w, https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/EAC-in-project-management-cover-18x9.png 18w, https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/EAC-in-project-management-cover-120x60.png 120w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n<\/div>\n\n\n<ul class=\"wp-block-list key-takeaways\">\n<li class=\"translation-block\">EAC is used for project cost forecasting and calculated when the project is already in progress.<\/li>\n\n\n\n<li class=\"translation-block\">There are 4 different ways to calculate EAC, depending on the current project circumstances.<\/li>\n\n\n\n<li class=\"translation-block\">A major benefit of using EAC in project management is that it helps pinpoint cost and schedule deviances early on.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"what-is-the-estimate-at-completion-eac-in-project-management\" class=\"wp-block-heading translation-block\">What is the estimate at completion (EAC) in project management?&nbsp;<\/h2>\n\n\n\n<p class=\"translation-block wp-block-paragraph\"><strong>Estimate at completion (EAC) is a forecasting technique <\/strong><strong>project managers<\/strong><strong> use to determine the project cost at its completion while the project is in progress.<\/strong><\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Sometimes, projects don\u2019t progress as planned, and the actual costs are higher than anticipated.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">This technique considers variables such as unexpected costs and inaccurate early estimates in its calculation.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">As the project progresses, it\u2019s important to develop accurate cost forecasts of the remaining workload and estimate the final project cost.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">\n<div class=\"banner banner-dark plaky-gradient-landing-2\">\n    <div class=\"banner-text lg:pr-[6rem]\">\n        <h2 class=\"translation-block text-2xl !mb-4\">Free project management software<\/h2>\n        <p class=\"translation-block !text-sm\">Streamline your business \u2014 Improve planning, align teams, finish tasks, with Plaky.<\/p>\n\n        <div class=\"banner-buttons d-flex space-x-4 translation-block\">\n            <a class=\"rounded-md px-6 py-2 bg-white\" href=\"https:\/\/app.plaky.com\/signup\" target=\"_blank\">Sign up<\/a>\n\n                            <a class=\"button-2\" href=\"https:\/\/plaky.com\" target=\"_blank\">Learn more<\/a>\n                    <\/div>\n    <\/div>\n\n    <div class=\"banner-image banner-image-middle \">\n        <picture>\n            <source srcset=\"https:\/\/plaky.com\/learn\/wp-content\/themes\/cake-learn\/src\/images\/plaky\/banners\/landing-2@2x.png 2x\" alt=\"Illustration\"  media=\"(min-width: 1022px)\" \/>\n            <img decoding=\"async\" src=\"https:\/\/plaky.com\/learn\/wp-content\/themes\/cake-learn\/src\/images\/plaky\/banners\/landing-2.png\"  alt=\"Illustration\" \/>\n        <\/picture>\n    <\/div>\n<\/div>\n    <\/p>\n\n\n\n<h2 id=\"how-to-calculate-eac\" class=\"wp-block-heading translation-block\">How to calculate EAC<\/h2>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">There are 4 ways to calculate EAC in <a href=\"https:\/\/plaky.com\/learn\/project-management\/what-is-project-management\/\" target=\"_blank\" rel=\"noreferrer noopener\">project management<\/a>, depending on the circumstances of the project.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Formula<\/th><th class=\"has-text-align-left\" data-align=\"left\">When to use<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">EAC = AC + ETC<\/td><td class=\"has-text-align-left\" data-align=\"left\">The initial forecast is no longer viable.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">EAC = BAC \/ CPI<\/td><td class=\"has-text-align-left\" data-align=\"left\">The project is performing as planned.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">EAC = AC + (BAC \u2013 EV)<\/td><td class=\"has-text-align-left\" data-align=\"left\">The project is expected to meet the estimated budget.<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">EAC = AC + (BAC \u2013 EV) \/ (CPI \u00d7 SPI)<\/td><td class=\"has-text-align-left\" data-align=\"left\">Both cost and schedule affect the project budget.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Let\u2019s explore all 4 formulas and see which data you need to use for each.<\/p>\n\n\n\n<h3 id=\"eac-formula-1\" class=\"wp-block-heading translation-block\">EAC formula #1<\/h3>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">This formula is ideal when you need to change your plans entirely because:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">Your current project performance differs significantly from the planned performance, and<\/li>\n\n\n\n<li class=\"translation-block\">The initial estimates are flawed and no longer applicable.<\/li>\n<\/ul>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Here\u2019s this variation of the EAC formula:<\/p>\n\n\n\n<p class=\"has-text-align-center has-background translation-block wp-block-paragraph\" style=\"background-color:#e5f6fe\">EAC = AC + bottom-up ETC<br><\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">The actual cost (AC) is the sum of the real costs incurred up to a certain point of project development.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Meanwhile, the estimate to complete (ETC) forecasts the necessary funds to complete the remaining project work. Using a <a href=\"https:\/\/plaky.com\/blog\/project-management-budgeting-methods\/\" target=\"_blank\" rel=\"noreferrer noopener\">bottom-up method<\/a> means every member of the project team has to estimate the cost of their remaining work.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">The main difference between ETC and EAC is the range of costs they cover. ETC sums up only the costs of the remaining project work while EAC estimates the total costs of the project from start to finish.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Let\u2019s illustrate this formula with an example.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Suppose your project budget is $150,000. Your team has completed 40% of the project work against 50% of the planned work and has spent $85,000 by now.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Measure<\/th><th class=\"has-text-align-left\" data-align=\"left\">Value<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">Budget at completion (BAC)<\/td><td class=\"has-text-align-left\" data-align=\"left\">$150,000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned value (EV)<\/td><td class=\"has-text-align-left\" data-align=\"left\">40%<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Planned value (PV)<\/td><td class=\"has-text-align-left\" data-align=\"left\">50%<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Actual cost (AC)<\/td><td class=\"has-text-align-left\" data-align=\"left\">$85,000&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">The project costs are high for the amount of work performed, so you need to determine the cost for each remaining <a href=\"https:\/\/plaky.com\/blog\/project-activities\/\" target=\"_blank\" rel=\"noreferrer noopener\">project activity<\/a> and add ETC to the actual costs.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">After discussing the remaining work with the team and project stakeholders, you conclude that the sum of the remaining costs (ETC) is $112,000.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Now, you can use this value to calculate EAC.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-background\" style=\"background-color:#e5f6fe\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = AC + Bottom-up ETC<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = $85,000 + $112,000<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = $197,000<\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">This means that instead of the planned $150,000, you\u2019ll need $197,000 to complete your project under new circumstances.<\/p>\n\n\n\n<h3 id=\"eac-formula-2\" class=\"wp-block-heading translation-block\">EAC formula #2<\/h3>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">If the performance is going as planned, use the following formula to calculate EAC:<\/p>\n\n\n\n<p class=\"has-text-align-center has-background translation-block wp-block-paragraph\" style=\"background-color:#e5f6fe\">EAC = BAC \/ CPI<br><\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">The budget at completion (BAC) is the sum of all budgets allocated to the project work. It\u2019s the total planned value of the project, determined at the beginning of the project and based on the project work.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">The difference between BAC and EAC is that the former sums the budget for the entire project before it begins, while the latter estimates the project\u2019s final cost when the project is already underway. If EAC is higher than BAC, your project exceeds the planned costs, and vice versa.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">The <a href=\"https:\/\/plaky.com\/learn\/project-management\/cpi-in-project-management\/\" target=\"_blank\" rel=\"noreferrer noopener\">cost performance index<\/a> (CPI) measures the project\u2019s cost efficiency by dividing earned value by actual cost. The result shows how the project is performing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">CPI &lt; 1 \u2014 the project is over budget.<\/li>\n\n\n\n<li class=\"translation-block\">CPI = 1 \u2014 the project is performing on budget.<\/li>\n\n\n\n<li class=\"translation-block\">CPI &gt; 1 \u2014 the project is under budget.<\/li>\n<\/ul>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Let\u2019s see another example.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Say your project budget is $85,000. Your team has completed 45% of the project against the 55% of planned work and has spent $40,000 by now. You assume CPI will remain the same until the end of the project.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Measure<\/th><th class=\"has-text-align-left\" data-align=\"left\">Value<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">Budget at completion (BAC)<\/td><td class=\"has-text-align-left\" data-align=\"left\">$85,000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned value (EV)<\/td><td class=\"has-text-align-left\" data-align=\"left\">45%<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Planned value (PV)<\/td><td class=\"has-text-align-left\" data-align=\"left\">55%<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Actual cost (AC)<\/td><td class=\"has-text-align-left\" data-align=\"left\">$40,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">First, let\u2019s calculate the cost performance index:<\/p>\n\n\n\n<div class=\"wp-block-group has-background\" style=\"background-color:#e5f6fe\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">CPI = EV \/ AC<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">CPI = (45 x $85,000 \/ 100) \/ $40,000<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">CPI = $38,250 \/ $40,000<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">CPI = 0.95625<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Since the CPI is below 1, we can conclude that the project is performing over the budget.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">So, let\u2019s calculate the new budget.<\/p>\n\n\n\n<div class=\"wp-block-group has-background\" style=\"background-color:#e5f6fe\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = BAC \/ CPI<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = $85,000 \/ 0.95625<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = $88,888<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">This means you will need $88,888 instead of the planned $85,000 to complete your project under new circumstances.<\/p>\n\n\n\n<div class=\"wp-block-group pro-tip\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"translation-block wp-block-paragraph\">\ud83d\udca1 <strong>Plaky Pro Tip<\/strong><\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">To make sure project funds last, project accountants can use EAC, BAC, and many other metrics to track expenditures. To learn more about project accounting in general, read this guide:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\"><a href=\"https:\/\/plaky.com\/learn\/project-management\/project-accounting\/\" target=\"_blank\" rel=\"noreferrer noopener\">What Is Project Accounting?<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h3 id=\"eac-formula-3\" class=\"wp-block-heading translation-block\">EAC formula #3<\/h3>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">This formula is appropriate when the <a href=\"https:\/\/plaky.com\/learn\/project-management\/what-project-managers-do\/\" target=\"_blank\" rel=\"noreferrer noopener\">project manager<\/a> believes the project will perform according to the budgeted rate moving forward, regardless of its prior performance.<\/p>\n\n\n\n<p class=\"has-text-align-center has-background translation-block wp-block-paragraph\" style=\"background-color:#e5f6fe\">EAC = AC + (BAC \u2013 EV)<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Earned value (EV) measures the project\u2019s progress and performance by multiplying the percentage of completed work by the budget at completion. When the project is performing well, <a href=\"https:\/\/plaky.com\/learn\/project-management\/earned-value-management\/\" target=\"_blank\" rel=\"noreferrer noopener\">earned value<\/a> equals the planned value.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">To illustrate, suppose your project budget is $100,000. Your team has completed 50% of the project work against 40% of the planned work and has spent $50,000 by now. You also believe your <a href=\"https:\/\/plaky.com\/learn\/project-management\/project-roles\/\" target=\"_blank\" rel=\"noreferrer noopener\">project team<\/a> will accomplish the remaining work at the budgeted rate.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Measure<\/th><th class=\"has-text-align-left\" data-align=\"left\">Value<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">Budget at completion (BAC)<\/td><td class=\"has-text-align-left\" data-align=\"left\">$100,000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned value (EV)<\/td><td class=\"has-text-align-left\" data-align=\"left\">50%<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Planned value (PV)<\/td><td class=\"has-text-align-left\" data-align=\"left\">40%<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Actual cost (AC)<\/td><td class=\"has-text-align-left\" data-align=\"left\">$50,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">First, you need to find out the project\u2019s earned value:<\/p>\n\n\n\n<div class=\"wp-block-group has-background\" style=\"background-color:#e5f6fe\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EV = % of work completed x BAC<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EV = 50% x $100,000<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EV = $50.000<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Now, you can calculate the estimate at completion (EAC).<\/p>\n\n\n\n<div class=\"wp-block-group has-background\" style=\"background-color:#e5f6fe\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = AC + (BAC &#8211; EV)<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = $50,000 + ($100,000 &#8211; $50.000)<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = BAC = $100,000<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">In this case, you can expect the project to be completed within the planned budget, as the estimate at completion is the same as the budget at completion.<\/p>\n\n\n\n<p class=\"custom-btn translation-block wp-block-paragraph\"><a href=\"https:\/\/app.plaky.com\/signup\">Try Plaky for free<\/a><\/p>\n\n\n\n<h3 id=\"eac-formula-4\" class=\"wp-block-heading translation-block\">EAC formula #4<\/h3>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">The fourth way you can calculate EAC is appropriate for situations where both the cost and the schedule influence the remaining project work.<\/p>\n\n\n\n<p class=\"has-text-align-center has-background translation-block wp-block-paragraph\" style=\"background-color:#e5f6fe\">EAC = AC + (BAC \u2013 EV) \/ (CPI \u00d7 SPI)<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">The <a href=\"https:\/\/plaky.com\/learn\/project-management\/spi-in-project-management\/\" target=\"_blank\" rel=\"noreferrer noopener\">schedule performance index<\/a> (SPI) shows whether the project is straying from its planned schedule. Based on its value, we can tell the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">SPI &gt; 1 \u2014 the project is ahead of schedule.<\/li>\n\n\n\n<li class=\"translation-block\">SPI &lt; 1 \u2014 the project is behind schedule.<\/li>\n\n\n\n<li class=\"translation-block\">SPI = 1 \u2014 the project is on schedule.<\/li>\n<\/ul>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">For example, suppose your project budget is $250,000. Your team has completed 25% of the project against the 35% of the planned work and has spent $75,000 by now. In addition, both CPI and SPI influence the remaining workload.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Measure<\/th><th class=\"has-text-align-left\" data-align=\"left\">Value<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\">Budget at completion (BAC)<\/td><td class=\"has-text-align-left\" data-align=\"left\">$250,000<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Earned value (EV)<\/td><td class=\"has-text-align-left\" data-align=\"left\">25%<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Planned value (PV)<\/td><td class=\"has-text-align-left\" data-align=\"left\">35%<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">Actual cost (AC)<\/td><td class=\"has-text-align-left\" data-align=\"left\">$75,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">First, you need to figure out the earned value:<\/p>\n\n\n\n<div class=\"wp-block-group has-background\" style=\"background-color:#e5f6fe\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EV = % of completed work x BAC<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EV = 25% x 250,000<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EV = $62,500<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Then, you should determine the planned value:<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-background\" style=\"background-color:#e5f6fe\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">PV = % of project completed (planned) x BAC<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">PV = 35% x 250,000<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">PV = $87,500<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Afterward, you have to figure out the cost performance index (CPI):<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-background\" style=\"background-color:#e5f6fe\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">CPI = EV \/ AC<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">CPI = 62,500 \/ 75,000<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">CPI = 0.83<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Finally, you should calculate the schedule performance index (SPI).<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-background\" style=\"background-color:#e5f6fe\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">SPI = EV \/ PV<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">SPI = 62,500 \/ 87,500<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">SPI = 0.71<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">The SPI value tells us the project is behind schedule.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Now that you have all the necessary values, you can go ahead and calculate the EAC.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-background\" style=\"background-color:#e5f6fe\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = AC + (BAC \u2013 EV) \/ (CPI \u00d7 SPI)<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = 75,000 +&nbsp; (250,000\u2013 62.500) \/ (0.83 \u00d7 0.71)<\/p>\n\n\n\n<p class=\"has-text-align-center translation-block wp-block-paragraph\">EAC = $393,174.10<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">As you can see, you will need $393,174.10 to finish your project, which is significantly higher than your BAC of $250,000. The project is therefore both behind schedule and over budget.<\/p>\n\n\n\n<p class=\"has-background translation-block wp-block-paragraph\" style=\"background-color:#e5f6fe\">\ud83d\udcd6 If you found this guide helpful, head on over to our <a href=\"https:\/\/plaky.com\/learn\/glossary\/\" target=\"_blank\" rel=\"noreferrer noopener\">Project Management Glossary of Terms<\/a> to learn about the other elements of earned value management, or browse the list for more project management topics that might interest you.&nbsp;<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">\n<div class=\"banner banner-dark plaky-gradient-landing-1\">\n    <div class=\"banner-text lg:pr-[6rem]\">\n        <h2 class=\"translation-block text-2xl !mb-4\">Free project management software<\/h2>\n        <p class=\"translation-block !text-sm\">Take control of your team's workload and achieve better project results with Plaky.<\/p>\n\n        <div class=\"banner-buttons d-flex space-x-4 translation-block\">\n            <a class=\"rounded-md px-6 py-2 bg-white\" href=\"https:\/\/app.plaky.com\/signup\" target=\"_blank\">Sign up<\/a>\n\n                            <a class=\"button-2\" href=\"https:\/\/plaky.com\" target=\"_blank\">Learn more<\/a>\n                    <\/div>\n    <\/div>\n\n    <div class=\"banner-image banner-image-bottom \">\n        <picture>\n            <source srcset=\"https:\/\/plaky.com\/learn\/wp-content\/themes\/cake-learn\/src\/images\/plaky\/banners\/landing-1@2x.png 2x\" alt=\"Illustration\"  media=\"(min-width: 1022px)\" \/>\n            <img decoding=\"async\" src=\"https:\/\/plaky.com\/learn\/wp-content\/themes\/cake-learn\/src\/images\/plaky\/banners\/landing-1.png\"  alt=\"Illustration\" \/>\n        <\/picture>\n    <\/div>\n<\/div>\n    <\/p>\n\n\n\n<h2 id=\"benefits-of-applying-eac\" class=\"wp-block-heading translation-block\">Benefits of applying EAC<\/h2>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">The benefits of using EAC as a forecasting tool are mostly tied to your ability to detect budget issues early on and fix them on time.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">Here\u2019s an overview of the positive sides of using EAC in project management:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\"><strong>Early issue detection<\/strong> \u2014 When the project manager notices a deviation from the planned values, they can take immediate action. That way, it\u2019s easier to prevent larger issues that can affect the project\u2019s delivery on time and within budget.<\/li>\n\n\n\n<li class=\"translation-block\"><strong>Tight budget and schedule control<\/strong> \u2014 If management tracks all the parameters we described, they\u2019ll identify where <a href=\"https:\/\/plaky.com\/blog\/cost-overrun\/\" target=\"_blank\" rel=\"noreferrer noopener\">cost overruns<\/a> happen and know exactly what to focus on.<\/li>\n\n\n\n<li class=\"translation-block\"><strong>Transparency<\/strong> \u2014 Projects rarely go according to plan, but finding out what will cost more and which project activities may take more time lets project managers communicate more openly with <a href=\"https:\/\/plaky.com\/learn\/project-management\/stakeholder-in-project-management\/\" target=\"_blank\" rel=\"noreferrer noopener\">project stakeholders<\/a>.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"track-your-projects-performance-with-plaky\" class=\"wp-block-heading translation-block\">Track your project\u2019s performance with Plaky<\/h2>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">If you want to keep all project cost information in one place, we recommend trying a project management app like <a href=\"https:\/\/plaky.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">Plaky<\/a>.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\">With Plaky, you\u2019ll get a more intuitive and user-friendly alternative to spreadsheets that allows you to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"translation-block\">Jumpstart your projects fast using a variety of useful <a href=\"https:\/\/plaky.com\/templates\/\" target=\"_blank\" rel=\"noreferrer noopener\">project management templates<\/a>,<\/li>\n\n\n\n<li class=\"translation-block\">Organize your project tasks with <a href=\"https:\/\/plaky.com\/features\/fields\" target=\"_blank\" rel=\"noreferrer noopener\">customizable fields<\/a>,<\/li>\n\n\n\n<li class=\"translation-block\">Distribute and assign tasks within your project team,<\/li>\n\n\n\n<li class=\"translation-block\">Add tags to <a href=\"https:\/\/plaky.com\/features\/items\" target=\"_blank\" rel=\"noreferrer noopener\">items<\/a> to specify responsible departments,<\/li>\n\n\n\n<li class=\"translation-block\">Track expenses in several currencies, and<\/li>\n\n\n\n<li class=\"translation-block\">Collaborate and communicate with team members through <a href=\"https:\/\/plaky.com\/features\/comments\" target=\"_blank\" rel=\"noreferrer noopener\">comments<\/a>.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"473\" src=\"https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/A-single-project-board-in-Plaky-1024x473.png\" alt=\"A single project board in Plaky\" class=\"wp-image-6766\" srcset=\"https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/A-single-project-board-in-Plaky-1024x473.png 1024w, https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/A-single-project-board-in-Plaky-300x139.png 300w, https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/A-single-project-board-in-Plaky-768x355.png 768w, https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/A-single-project-board-in-Plaky-18x8.png 18w, https:\/\/plaky.com\/learn\/wp-content\/uploads\/2022\/09\/A-single-project-board-in-Plaky.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Example of a project board in Plaky<\/figcaption><\/figure>\n<\/div>\n\n\n<p class=\"translation-block wp-block-paragraph\">Managing projects is <em>so<\/em> much easier when you can involve the whole team and easily share information. And with Plaky, you get a centralized hub for all your activities and efficient progress tracking.<\/p>\n\n\n\n<p class=\"translation-block wp-block-paragraph\"><em>Enjoy effortless project management with Plaky. Create an account today and try all Plaky features for free.<\/em><\/p>\n\n\n\n<p class=\"custom-btn translation-block wp-block-paragraph\"><a href=\"https:\/\/app.plaky.com\/signup\">Get started with Plaky<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Estimate at completion (EAC) is a forecasting tool used to evaluate the project\u2019s budget while it\u2019s still in progress. Discover all the ways you can calculate it.<\/p>","protected":false},"author":8,"featured_media":6763,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,4],"tags":[],"class_list":["post-1160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-advanced-terminology","category-project-management"],"acf":[],"_links":{"self":[{"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/posts\/1160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/comments?post=1160"}],"version-history":[{"count":57,"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/posts\/1160\/revisions"}],"predecessor-version":[{"id":11623,"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/posts\/1160\/revisions\/11623"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/media\/6763"}],"wp:attachment":[{"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/media?parent=1160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/categories?post=1160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/plaky.com\/learn\/es\/wp-json\/wp\/v2\/tags?post=1160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}