PMP® EVM Formulas Explained: CV, SV, CPI, SPI, EAC, and TCPI

PrepPilotJune 3, 2026
10 min read

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TL;DR: Earned Value Management questions are the most reliable points on the PMP® exam because each has one correct numeric answer. You need four inputs (PV, EV, AC, BAC) and eight formulas (CV, SV, CPI, SPI, EAC, ETC, VAC, TCPI). The hard part is not the arithmetic, it is recognizing which formula the wording wants. "Over budget" means CV or CPI. "Behind schedule" means SV or SPI. "Total project cost" means EAC. "How much more to finish" means ETC. Learn the trigger words, memorize that EV leads every formula, and practice until the recognition is automatic.

Why Are EVM Questions Worth Mastering?

Most of the PMP exam is situational judgment with no formula and a defensible second-best answer. Earned Value Management is the opposite. An EVM question gives you numbers, asks for one specific metric, and has exactly one correct answer. There is no PMI-mindset nuance to second-guess. That makes EVM the most reliable cluster of points on the exam for any candidate willing to memorize a short list of formulas and practice recognizing them.

The trap is not the math. The math is addition, subtraction, and division. The trap is reading a question, knowing you learned the formula, and not being sure which one the wording is pointing at. This guide fixes the recognition problem first, then the formulas.

What Are the Four Inputs Every EVM Question Gives You?

Every EVM formula is built from four values. Learn what each one means in plain language and the rest follows.

InputStands forPlain meaning
PVPlanned ValueThe budgeted cost of the work you planned to have done by now.
EVEarned ValueThe budgeted cost of the work you have actually completed. EV = % complete x BAC.
ACActual CostWhat you have actually spent to complete that work.
BACBudget at CompletionThe total approved budget for the whole project.

The single most useful thing to internalize: Earned Value (EV) starts almost every formula. If you ever blank on a formula, write EV first and you are usually halfway there. EV minus AC is cost. EV minus PV is schedule. EV over AC is cost efficiency. EV over PV is schedule efficiency.

Which EVM Formula Does the Question Want? (Trigger Words)

This table is the part to memorize. Map the question's language to the metric before you touch the numbers.

Question is asking...Trigger wordsFormulaReading
Are we over or under budget?"over budget", "cost variance", "how much over"CV = EV - ACPositive = under budget
Are we ahead of or behind schedule?"behind schedule", "schedule variance", "ahead by"SV = EV - PVPositive = ahead
How efficient is our spending?"cost performance", "value per dollar", "efficiency"CPI = EV / ACAbove 1.0 = favorable
How efficient is our progress?"schedule performance", "progress rate"SPI = EV / PVAbove 1.0 = ahead
What will the whole project cost?"estimate at completion", "total expected cost", "forecast"EAC (see variants below)A dollar total
How much more to finish?"estimate to complete", "remaining cost"ETC = EAC - ACA dollar amount
Will we end up over or under the original budget?"variance at completion", "final variance"VAC = BAC - EACPositive = under budget
How hard must we work from here?"to-complete performance", "required efficiency to hit budget"TCPI (see below)Above 1.0 = harder than current

Two patterns make this faster: anything with "variance" gives a dollar amount and a direction (positive good, negative bad), and anything with an "index" gives a ratio where above 1.0 is good and below 1.0 is a problem.

How Do You Read CV, SV, CPI, and SPI Once You Have Them?

The arithmetic is the easy part. The exam often asks you to interpret the result, so read it in words:

  • CV = +$5,000 -> "We have spent $5,000 less than the value we earned. Under budget."
  • CV = -$5,000 -> "We have spent $5,000 more than we earned. Over budget."
  • SV = +$5,000 -> "We have earned $5,000 more value than planned by now. Ahead of schedule."
  • SV = -$5,000 -> "Behind schedule by $5,000 of planned value."
  • CPI = 1.10 -> "We get $1.10 of value per dollar spent. Under budget."
  • CPI = 0.90 -> "We get $0.90 of value per dollar spent. Over budget."
  • SPI = 1.10 -> "Ten percent ahead of schedule."
  • SPI = 0.90 -> "Ten percent behind schedule."

A common distractor: a question gives you SPI below 1.0 and offers both "behind schedule" and "over budget" as choices. SPI is a schedule index. It says nothing about budget. Keep cost (CPI, CV) and schedule (SPI, SV) in separate lanes.

What Are the Four EAC Formulas and When Does Each Apply?

EAC (Estimate at Completion) is the forecast of total project cost. There are four versions, and the question's wording tells you which assumption to use. This is the single most-tested EVM judgment.

EAC variantFormulaUse it when the question says...
Typical / current trendBAC / CPI"Current cost performance will continue", or gives no special condition. This is the default.
Atypical / one-time varianceAC + (BAC - EV)"The variance was a one-time event", "future work will proceed at the planned rate".
Cost and schedule both matterAC + (BAC - EV) / (CPI x SPI)"Both cost and schedule performance will influence the remaining work".
Re-estimateAC + bottom-up ETC"The original estimate is no longer valid and the team has re-estimated the remaining work".

When a question just says "forecast the total cost" with no qualifier, use EAC = BAC / CPI. That is the PMI default and the most common correct answer.

From EAC you can derive the rest:

  • ETC = EAC - AC (how much more money is needed to finish)
  • VAC = BAC - EAC (how far over or under the original budget you will land; positive is under budget)

What Is TCPI and Why Does It Trip People Up?

TCPI (To-Complete Performance Index) answers: "Given where we are, how efficiently do we have to work on the remaining budget to still hit our target?" It is the mirror image of CPI, looking forward instead of backward.

There are two versions depending on which target you are trying to hit:

TargetFormula
Still hit the original budget (BAC)TCPI = (BAC - EV) / (BAC - AC)
Hit the new forecast (EAC)TCPI = (BAC - EV) / (EAC - AC)

Read the result against 1.0: TCPI above 1.0 means you must work more efficiently than you have been to hit the target, which is bad news. TCPI below 1.0 means you have some slack. The mistake candidates make is flipping the numerator and denominator; remember the top is always "work remaining" (BAC - EV) and the bottom is "money remaining."

What Does a Full EVM Calculation Look Like, Start to Finish?

A project has a total budget (BAC) of $100,000 and is scheduled to run 10 months. At the end of month 5 you planned to be 50% done. You are actually 40% done, and you have spent $60,000.

First, derive the inputs:

  • BAC = $100,000
  • PV = 50% of $100,000 = $50,000 (planned to be half done)
  • EV = 40% of $100,000 = $40,000 (actually 40% done)
  • AC = $60,000 (what you spent)

Now the metrics:

  • CV = EV - AC = 40,000 - 60,000 = -$20,000 (over budget)
  • SV = EV - PV = 40,000 - 50,000 = -$10,000 (behind schedule)
  • CPI = EV / AC = 40,000 / 60,000 = 0.67 (getting 67 cents per dollar, well over budget)
  • SPI = EV / PV = 40,000 / 50,000 = 0.80 (20% behind schedule)
  • EAC (typical) = BAC / CPI = 100,000 / 0.67 = ~$149,250 (this project is forecast to cost about 50% more than budgeted; if you carry CPI to full decimals instead of rounding to 0.67, this comes out to exactly $150,000, so do not worry if a calculator shows a slightly different figure)
  • ETC = EAC - AC = 149,250 - 60,000 = ~$89,250 (still needed to finish)
  • VAC = BAC - EAC = 100,000 - 149,250 = -$49,250 (projected to finish about $49k over budget)
  • TCPI (to hit BAC) = (BAC - EV) / (BAC - AC) = (100,000 - 40,000) / (100,000 - 60,000) = 60,000 / 40,000 = 1.5 (you would have to work at 1.5x efficiency to still hit the original budget, which is almost certainly not realistic)

The story this tells: the project is both over budget and behind schedule, the original budget is no longer achievable, and the team should escalate a re-baseline conversation. That narrative read is often the real question behind the numbers.

Run your own numbers through the free PMP EVM calculator to check your work and see the CPI and SPI gauges move as you change the inputs. Doing twenty self-built examples until the recognition is automatic beats re-reading the formulas.

What Are the Most Common EVM Question Patterns on the Exam?

  1. Straight calculation. Gives PV, EV, AC and asks for one metric. Recognize the trigger word, apply the formula, done.
  2. The interpretation question. Gives you a computed CPI or SPI and asks what it means. The answer is a plain-English read, not another calculation.
  3. The EAC variant question. The whole question hinges on one phrase ("the variance is typical" vs "a one-time event"). Spot that phrase and pick the matching variant.
  4. The mixed-lane distractor. Gives a schedule metric and offers a budget conclusion (or vice versa) as a tempting wrong answer. Keep cost and schedule separate.
  5. The "what should the PM do" wrapper. EVM numbers are the setup, but the question is a judgment call ("CPI is 0.7, what do you do?"). Here the scenario-question approach takes over: analyze, communicate to stakeholders, and follow the change process before re-baselining.

How Should You Study EVM for the Exam?

Memorize the eight formulas, but spend most of your time on recognition, not recitation. The candidates who lose EVM points usually know the formulas and still pick the wrong one under time pressure because they did not parse what the question asked.

A practical drill: take any EVM practice question, and before you calculate anything, say out loud which formula it wants and why. Then calculate. If your recognition is right 95% of the time, the arithmetic will take care of itself. Mix EVM questions into your regular practice sets rather than studying them in an isolated block, because on the real exam they appear without warning between scenario questions and you need to switch into calculation mode cold.


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Frequently Asked Questions

What EVM formulas do I need to memorize for the PMP® exam?

The core set is eight: Cost Variance (CV = EV - AC), Schedule Variance (SV = EV - PV), Cost Performance Index (CPI = EV / AC), Schedule Performance Index (SPI = EV / PV), Estimate at Completion (EAC, four variants), Estimate to Complete (ETC = EAC - AC), Variance at Completion (VAC = BAC - EAC), and To-Complete Performance Index (TCPI). If you know PV, EV, AC, and BAC and can derive these eight, you can answer almost every EVM question the exam asks.

How do I know which EVM formula a question is asking for?

Match the question's call-to-action to the formula's purpose. 'Over or under budget' means CV or CPI. 'Ahead of or behind schedule' means SV or SPI. 'How much will the whole project cost' means EAC. 'How much more to finish' means ETC. 'How efficient must we be from here' means TCPI. Variance formulas (CV, SV) give a dollar amount and direction. Index formulas (CPI, SPI) give a ratio where above 1.0 is good.

What is the difference between the four EAC formulas?

EAC = BAC / CPI assumes current cost performance continues, the most common exam default. EAC = AC + (BAC - EV) assumes the past variance was a one-time event and future work runs to plan. EAC = AC + (BAC - EV) / (CPI x SPI) assumes both cost and schedule performance affect the rest of the project. EAC = AC + bottom-up ETC is used when the original estimate is flawed and the team re-estimates the remaining work. The question's wording tells you which assumption applies.

Is a CPI or SPI above 1.0 good or bad?

Above 1.0 is favorable for both. CPI above 1.0 means you are getting more than a dollar of value for every dollar spent, so you are under budget. SPI above 1.0 means you have earned more value than planned by this point, so you are ahead of schedule. Exactly 1.0 means on plan. Below 1.0 is unfavorable. The same direction logic applies to the variances: positive CV or SV is good, negative is a problem.

How many EVM questions are on the PMP® exam?

PMI does not publish a fixed count, but most candidates report a small handful of calculation questions, often three to six. EVM is worth knowing cold because the formulas are deterministic: unlike scenario questions, an EVM question has one correct numeric answer, so the points are reliable once you can recognize which formula the wording wants and execute the arithmetic without second-guessing.

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