حل السؤال الثاني:
a- Cost variance (CV) = Earned Value (EV) – Actual Cost (AC)
CV = $100,000 - $ 90,000 = $ 10,000
CV = $10,000
Schedule variance (SC) = Earned Value (EV) – Planned Value (PV)
SC = $100,000 - $120,000
SC = - $20,000
Cost performance index (CPI) = EV – Actual cost (AC)
CPI = $100,000 - $90,000
CPI = 1.11
Schedule performance index (SPI) = EV % PV
SPI = 100,000 % 120,000
SPI = 0.83
b- As the cost variance (CV) is a positive number $10,000 therefore it is under budget and it means that performing the work cost less than planned. Schedule variance (SV) is a negative number – $ 200,000 it means that it took longer time than planned to perform work. So the project is behind the schedule. The project is behind schedule and the budget is costing less than planned till this stage of the project.
c- The Budge at completion (BAC) was = $200,000
Estimate to complete (ETC) = (BAC – EV) / CPI
= (200,000 – 100,000) / 1.11
= $ 90,090
EAC = AC + ETC
= 90,000 + 90, 90
= $180,090
As the EAC under budget at $19,910, the project will be completed under the budget.