EarnedValueAnalysen

EarnedValueAnalysen is a project performance measurement technique that integrates scope, schedule, and cost to assess progress and forecast outcomes. In English it is commonly called Earned Value Analysis (EVA); the term EarnedValueAnalysen denotes the same concept in some languages and contexts. The method compares work performed with what was planned and what was spent, using three key values: Planned Value (PV), Earned Value (EV), and Actual Cost (AC). PV represents the budgeted cost of the scheduled work; EV represents the budgeted cost of the work actually completed; AC is the actual expenditure to date. Derived indicators include Schedule Variance SV = EV − PV and Cost Variance CV = EV − AC, with performance indices SPI = EV / PV and CPI = EV / AC. Positive SV or CV indicates under- or over-performance accordingly; SPI and CPI above 1 indicate favorable performance.

In practice, a baseline plan, typically expressed in a work breakdown structure with assigned budgets, is established. As work progresses, progress is measured and EV is updated, enabling ongoing monitoring and forecasting. Common forecasts include Estimate at Completion (EAC) and Variance at Completion (VAC), derived from CPI or a re-estimated plan.

Earned Value Analysis supports objective performance assessment and decision making, but it requires a stable scope baseline, accurate progress reporting, and disciplined data collection. When misapplied or used with frequent scope changes, EVA can be misleading. It is widely used in construction, engineering, software development, and other project-driven contexts as part of project management methodologies such as PMBOK.