EAC = BAC / CPI
Use this when you have a trend on your project you expect to continue, and does not pose issue to the project.
EAC = AC + (BAC - EV)
Use this if you had a deviation on your project, but going forward you expect the project to be brought back in alignment with plan.
EAC = AC + ((BAC - EV) / (CPI x SPI))
Use this if schedule performance must be considered (e.g. if project is behind schedule).
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