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1.外文原文 THEEARNEDVALUECONCEPT Theearnedvalueconcept(sometimesalsocalledachievedvalue)comparesseveralmeasurestoobtainanoverallpictureofprojectstatus.Thefollowingarethethreeprimarydatarequirements: BCWS:BudgetedCostofWorkScheduled:Thismeasure,alsocalledtheprojectplan,isdevelopedattheoutsetoftheprojectasitinvolvesassigningtoactivitiestheamountbudgeted(estimated)foreveryactivity.Knowingtheprojectschedule,itispossibletodeterminetheamountofmoneybudgetedrelativetotime.Thisisessentiallythesameasdevelopingthecumulativecostcurvediscussedearlier. BCWP:BudgetedCostofWorkPerformed:Thisistheearnedvalueasitindicateswhatthebudgetedcostsarefortheworkthathasactuallybeenperformedtodate.Notethatthisrepresentstheperiodicworthoftheworkthatisactuallyperformed,basedontheinitialestimate,andhasnothingtodowiththeactualcostsincurredinperformingthework.Itrequiresmakinganassessmentoftheamountofworkcompleted(timeschedule)todateandthenapplyingtheappropriatebudgetedamountsforthiswork. BAC:BudgetedCostatCompletion:Thisistheoriginalcostestimateofthetotalcostofconstruction.Itisideallythetotalestimatedcosttocompleteaproject. EAC:EstimatedCostatCompletion:Thisistheforecastofthetotalactualcostsrequiredtocompleteaprojectbasedonperformancetodateandestimatesoffutureconditions. ACWP:ActualCostofWorkPerformed:Thisisthemeasurethatbringstogetherthemonitoringofbothtimeschedule(workperformed)andcostrecords(actualcost).Itgivestheactualcoststodate.(NotethatACWS,ActualCostofWorkScheduled,isnotacomponentofthesystem,becauseiftheworkscheduledhasnotyetbeenperformed,itisimpossibletodetermineitsactualcost!) Comparingthefirst(BCES)andlast(ACWP)valuestotheearnedvalue(BCWP)givesusanindicationof“variances”fromtheexpected. SV:ScheduleVariances;BCWP-BCWS:Subtractingthebudgetedcostofworkscheduledfromthebudgetedcostofworkperformedprovidesanindicationofscheduledevianceintermsofdollarsofwork.Thecostsideofthesystemremainsconstant(usingbudgetedcostfigures)sothedifferencebetweenthetwoamountsmustbeduetoscheduledeviationsalone.Anegativev