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Neue SeiteCost Variance (CV)

The cost variance (CV) is a key measure that illustrates the gap between the project’s earned value (EV) and its actual cost (AC).

CV = EV – AC

  • A CV value of 0 indicates that the project is on budget.
  • A positive CV value indicates that the project is under budget (cost-efficient).
  • A negative CV value indicates that the project is over budget (cost-inefficient).
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