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1.外文原文
THEEARNEDVALUECONCEPT
Theearnedvalueconcept(sometimesalsocalledachievedvalue)comparesseveralmeasurestoobtainanoverallpictureofprojectstatus.Thefollowingarethethreeprimarydatarequirements:
BCWS:BudgetedCostofWorkScheduled:Thismeasure,alsocalledtheprojectplan,isdevelopedattheoutsetoftheprojectasitinvolvesassigningtoactivitiestheamountbudgeted(estimated)foreveryactivity.Knowingtheprojectschedule,itispossibletodeterminetheamountofmoneybudgetedrelativetotime.Thisisessentiallythesameasdevelopingthecumulativecostcurvediscussedearlier.
BCWP:BudgetedCostofWorkPerformed:Thisistheearnedvalueasitindicateswhatthebudgetedcostsarefortheworkthathasactuallybeenperformedtodate.Notethatthisrepresentstheperiodicworthoftheworkthatisactuallyperformed,basedontheinitialestimate,andhasnothingtodowiththeactualcostsincurredinperformingthework.Itrequiresmakinganassessmentoftheamountofworkcompleted(timeschedule)todateandthenapplyingtheappropriatebudgetedamountsforthiswork.
BAC:BudgetedCostatCompletion:Thisistheoriginalcostestimateofthetotalcostofconstruction.Itisideallythetotalestimatedcosttocompleteaproject.
EAC:EstimatedCostatCompletion:Thisistheforecastofthetotalactualcostsrequiredtocompleteaprojectbasedonperformancetodateandestimatesoffutureconditions.
ACWP:ActualCostofWorkPerformed:Thisisthemeasurethatbringstogetherthemonitoringofbothtimeschedule(workperformed)andcostrecords(actualcost).Itgivestheactualcoststodate.(NotethatACWS,ActualCostofWorkScheduled,isnotacomponentofthesystem,becauseiftheworkscheduledhasnotyetbeenperformed,itisimpossibletodetermineitsactualcost!)
Comparingthefirst(BCES)andlast(ACWP)valuestotheearnedvalue(BCWP)givesusanindicationof“variances”fromtheexpected.
SV:ScheduleVariances;BCWP-BCWS:Subtractingthebudgetedcostofworkscheduledfromthebudgetedcostofworkperformedprovidesanindicationofscheduledevianceintermsofdollarsofwork.Thecostsideofthesystemremainsconstant(usingbudgetedcostfigures)sothedifferencebetweenthetwoamountsmustbeduetoscheduledeviationsalone.Anegativev