MyBreakEven | Original fictional USD example | 3 November 2026
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| Measure | Value | Calculation |
|---|---|---|
| BAC | 100000 | Approved baseline |
| PV | 60000 | Scheduled work |
| EV | 50000 | Completed work |
| AC | 62500 | Recognized actual cost |
| CPI | 0.8 | EV / AC |
| EAC remaining at budget | 112500 | AC + BAC - EV |
| EAC same efficiency | 125000 | BAC / CPI |
| Bottom-up EAC | 120500 | AC + 58000 |
Business / period / source records / assumptions / reviewer / decision / review date
| Measure | Value | Calculation |
|---|---|---|
| BAC | Enter here | Enter here |
| PV | Enter here | Enter here |
| EV | Enter here | Enter here |
| AC | Enter here | Enter here |
| CPI | Enter here | Enter here |
| EAC remaining at budget | Enter here | Enter here |
| EAC same efficiency | Enter here | Enter here |
| Bottom-up EAC | Enter here | Enter here |
Planned value is the approved budget for work scheduled by the status date. Earned value is the approved budget for work actually completed by that date, using a defensible completion method. Actual cost records what that completed work has cost on a consistent accounting basis. Match scope, cut-off and currency before dividing.
CPI = EV ÷ AC. Below 1 means the measured work has consumed more actual cost than its budgeted value; above 1 means the opposite. A zero actual-cost denominator needs investigation, not a fabricated finite index. Missing supplier accruals can make CPI look artificially favorable.
| Measure | Amount / result | Meaning |
|---|---|---|
| Budget at completion (BAC) | $100,000 | Approved project budget |
| Planned value (PV) | $60,000 | Budgeted work scheduled so far |
| Earned value (EV) | $50,000 | Budgeted completed work |
| Actual cost (AC) | $62,500 | Cost recognized to the status date |
| CPI | 0.80 | $50,000 ÷ $62,500 |
| Cost variance | −$12,500 | EV − AC |
| Schedule performance index | 0.8333 | EV ÷ PV |
The project has earned $0.80 of budgeted work for each actual dollar. CPI does not mean a 20% profit loss, and the schedule index does not directly convert into days late. In this example, cost performance and scheduled completion both require investigation, but they describe different dimensions.