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Lessons · Project management · cost and schedule variance

CV and SV: how far off, in dollars

Cost variance is EV − AC and schedule variance is EV − PV; negative is bad, positive is good, and both are in dollars.

Hone is a place to practise a career, one idea a day. This is one of its lessons, written out in full and free to read without an account.

In beta. This lesson was written for Hone and has not yet been checked by an experienced project manager. Practice material, not professional advice. What that means.

What it is for

The status meeting: are we over? A shrug is not an answer. Cost variance is minus twenty thousand dollars is. It says how far, in a unit the sponsor already thinks in, and it says which direction.

How to think about it

Earned value first in both formulas, always. CV compares done against paid: EV − AC. SV compares done against planned: EV − PV. Negative means the work done is worth less than what was paid, or less than what was planned.

Worked example

EV = $80,000, AC = $100,000, PV = $100,000
The three from the status.
CV = 80,000 − 100,000 = −$20,000
Twenty thousand dollars over cost, for the work done so far.
SV = 80,000 − 100,000 = −$20,000
Twenty thousand dollars of planned work not yet done. Schedule variance in dollars, not days.
Both negative: late and over
The one-line status.

Your turn

EV is $54,000 and AC is $63,000. Write the cost variance.

CV = 54,000 −  = −$9,000

The trap

Writing AC − EV because it gives a positive number. The formula starts with EV so that the sign carries the meaning: negative is always bad.

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