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Forecast your final cost.

Estimate at completion turns where you stand today into where the project will land. Three accepted methods, side by side, from four numbers.

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Estimate at completion (EAC) forecasts a project's final cost from its performance so far. The methods differ by what you assume about the remaining work:

MethodFormulaWhen to use
Performance continuesBAC ÷ CPICurrent cost pressures will persist
Rest runs to planAC + (BAC − EV)Remaining work at the budgeted rate
Cost + scheduleAC + (BAC − EV) ÷ (CPI × SPI)Schedule slip is also driving cost

Your numbers

Forecast final cost (performance continues)
$2,708,333
Over budget by $208,333 at completion
Performance continues
$2,708,333
BAC ÷ CPI
Rest runs to plan
$2,600,000
AC + (BAC − EV)
Cost + schedule
$2,913,715
AC + (BAC − EV) ÷ (CPI × SPI)

The POD view

The performance behind the forecast.

Earned Value Performance

Cost Performance
0.80.91.01.11.20.00CPI
Critical
0.00CPI × SPI
Schedule Performance
0.80.91.01.11.20.00SPI
Critical

Both cost and schedule under pressure

CPI
0.00
SPI
0.00

Variance

-100.0%
Cost Var
-100.0%
Sched Var
0.000
Composite
100.000
EAC Factor

Status

Over Budget
Budget
Behind
Schedule
Action Needed
Health

Your CPI and SPI drive the forecast. POD keeps these live on every project.

Prefer a spreadsheet? Download the free EVM tracker — real formulas and cited sources built in.

Download the EVM tracker (XLSX)

One forecast today. A moving one in POD.

A single EAC is a snapshot from the numbers you typed. POD reads the cost and progress data your team already records and re-forecasts the finish continuously, per work package, so the overrun shows up while you can still act on it.

Questions & answers

The most common EAC formula is budget at completion divided by the cost performance index (EAC = BAC ÷ CPI), which assumes current cost efficiency continues. Other methods add the remaining work at the budgeted rate, or weight it by both the cost and schedule indexes.

Method & sources

The three EAC forecasts follow earned value management: budget divided by CPI (current cost performance continues), actual cost plus remaining budgeted work (the overrun to date was a one-off), and actual cost plus remaining work divided by CPI×SPI (schedule slip keeps driving cost). They diverge on purpose — the spread is the point, and which one to trust depends on why you are off plan.

Sources: PMI PMBOK Guide (Earned Value Management) · ANSI/EIA-748 EVMS standard

Methodology reviewed by the Plan of Day construction team · July 2026

Three honest forecasts from your own numbers, not one invented one.

Forecast the finish on your own project.

POD keeps your estimate at completion moving with the job, recalculating from each report your team files, so the final-cost picture is never a quarter behind the field.

Last updated: July 2026