Understanding of BCWS , BCWP , ACWP
For example: the total excavation volume of an earthwork project is 4000 cubic meters , it is planned to be completed in 10 days, 400 cubic meters per day , the budget unit price is 45 yuan / cubic meter, and the total budget for the excavation project is 180,000 yuan. On the morning of the seventh day after the start of construction, the owner's project management personnel went to measure and obtained two data: 2,000 cubic meters of excavation had been completed , and the accumulated progress payment to the contractor had reached 120,000 yuan.
1. Calculate BCWP (budgeted cost of work actually done)
BCWP = 45 yuan / cubic meter × 2000 cubic meters = 90,000 yuan
It can be seen from this that the actual completed work budget cost ( BCWP ) has no direct concern with the project progress, and has nothing to do with the actual progress of the project, but only the amount of work actually completed.
2. Calculate BCWS (Planned Work Budget Cost)
At the end of the sixth day after the start of construction, the cumulative amount of the progress payment that the contractor should receive is BCWS=108,000 yuan.
3. Calculate ACWP (Actual Cost of Work Done)
The ACWP of this case is very obvious, it is directly given, ACWP=120000
Further calculated:
4. Cost deviation, also called cost deviation: CV = BCWP- ACWP=90000-120000=-30000 yuan, indicating that the contractor has overrun.
5. Progress deviation: SV = BCWP- BCWS=90000-108000=-18000 yuan, indicating that the progress of the contractor has been delayed. It means that the progress of the project is behind, and there is still an amount of work equivalent to 18,000 yuan that has not been done compared to the budget. 18,000 yuan / ( 400×45 ) = 1 day’s workload, so the progress of the contractor is already 1 day behind .
In addition, the cost implementation index CPI and the schedule implementation index SPI can be used to measure whether the work is proceeding as planned.
CPI= BCWP/ACWP = 90000/120000=0.75.
SPI = BCWP / BCWS = 90000/108000 = 0.83.
CPI和SPI都小于1，给该项目亮了黄牌。
从上面可以看出，CV和CPI是一组指标，SV和SPI是一组指标。
注意：有的时候提到挣值EV，这个EV实际上就是BCWP
记忆方法：
1、 BCWS、BCWP、ACWP是基础的术语，这个一定要记住（B：预算；C：成本 S：计划 P：执行）
2、 BCWS（计划预算）：是说在某个时刻，计划应该完成的工作的预算成本，只有这个指标与项目进度有关
3、 BCWP（执行预算）：是说已经完成的工作，所对应的预算成本，很明显这个指标关心的是已经完成的工
作的预算，至于这个工作是否超时、超支，并不关心
4、 ACWP（执行成本）：就是说已经完成的工作，所已经花费的成本，很明显这个指标关心的是已经完成
工作的成本，至于时候超时、超支，并不关心
5、 在实际工作中，我们要关心项目是否超时，这必然要与进度有关，所以与BCWS、BCWP有关
SV = BCWP – BCWS SPI = BCWP / BCWS
6、 在实际工作中，我们要关心项目是否超支，这与进度无关，所以与BCWS无关，只与BCWP、ACWP有关
CV = BCWP－ACWP CPI=BCWP／ACWP
7、在公式5和6中，被减数（被除数）都是BCWP