先决条件 – 成本差异 (CV) 和进度差异 (SV)
成本差异 (CV)：
成本差异基本上与项目的预算有关。成本差异是实际成本与预期成本的差异。成本差异是通过计算挣值和实际成本的差值来计算的。
进度差异 (SV)：
进度偏差基本上与项目的计划时间有关。计划偏差是对消耗时间与计划时间偏差的度量。计划差异是通过计算挣值和计划值之间的差异来计算的。
例子：
一个项目的预算为 1, 00, 000 美元。它必须在 9 个月内完成，但在一个月后发现该项目仅完成了 10%，一个月结束时的成本为 10, 000 美元。计划完成度应为 15%。
那么成本差异 (CV) 和进度差异 (SV) 将是：
Actual Cost,
= 1, 00, 000 dollar
Planned Value,
= 15% * 1, 00, 000
= 15, 000 dollar
Earned Value,
= 10% * Rs. 1, 00, 000
= 10, 000 dollar
Cost Variance (CV),
= Earned Value – Actual Cost
= 10, 000 - 1, 00, 000
= - 90, 000
Schedule Variance (SV),
= Earned Value - Planned Value
= 10, 000 - 15, 000
= -5, 000 结论：成本差异 (CV) 为负，表示项目超出预算，进度差异 (SV) 为负，表示项目落后于进度。
成本差异和进度差异之间的差异：
| Cost Variance | Schedule Variance |
|---|---|
| Cost variance focuses on the budget of the project. | Schedule variance focuses on the time consumption in the project. |
| Cost variance shows deviation of spent cost and the expected cost. | Schedule variance shows the deviation in time consumed and the estimated time. |
| Cost variance is the difference of earned value and actual cost. | Schedule variance is the difference of earned value and planned value. |
|
|
| If cost variance is negative then the project is over budget. | If schedule variance is negative then the project is behind schedule. |
| If the cost variance is positive then the project is under budget. | If the schedule variance is positive then the project is ahead of schedule. |
| If the cost variance is zero then the project is on budget. | If the schedule variance is zero then the project is on schedule. |