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成本计划偏差怎么算

发布时间: 2024-11-13 17:36:09

Ⅰ 什么是成本偏差

成本偏差（CostVariance）成本偏差是指一项活动的预算成本实际成本实际成本，在挣值中，成本偏差（CV）=计划值（EV）-实际成本（AC）。

Ⅱ 如何计算成本偏差

CV=EV-AC=BCWP-ACWP

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