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【正文】 0 .2. CV= BCWP ACWP (CV0:under budget, CV0: over budge) These variances can be further expressed as ratios in percentage figures: 附錄 260 % SV:% Schedule Variance: 100 SV/BCWS: This ratio indicates the percent deviation from the schedule based on budgeted cost values. % CV:% Cost Variance: 100 CV/BCWP: This measure gives the percentage deviation from the actual costs from what was budgeted for the work performed to date. BCWPBCWSProject cost(dollars)T i m eSch edul e v ari ance in timeSch edule var iancein doll arsBC W PBC WS Figure Earned Value Analysis Showing a Project that Is Ahead of Schedule Similarly, cost and schedule indicators can be measured as: SPI: Schedule Performance Index: BCWP/BCWS: This ratio provides a direct relationship between work performed and work scheduled based on budgeted costs. A value greater than indicates that more work has been performed than was scheduled, and thus the project is ahead of schedule. SPI=BCWP/BCWS (SPI1: ahead of schedule, SPI1: behind schedule) CPI: Cost Performance Index: BCWP/ACWP: This ratio directly pares budgeted costs to actual costs based on work performed. A value greater than indicates that the budgeted amount of the work is higher than what it actually cost, and therefore the project is under budget. Since dollars are not represented in the CPI, the results are sometimes easier to interpret. CPI=BCWP/ACWP (CPI1: under budget, CPI1: over budget) It can be expected that these performance indices will show variations throughout the life of the project. Generally, it can be expected that the indices will be less than early in the project and rise as the project progresses. This is due to startup and “l(fā)earning curve” factors that normally inhibit efficient operations early in a project. If calculated separately for each time period, the values may also show a ragged series of peaks and values. Calculating a cumulative index from project start to date shows a smoother transition and over time should approach for a project that is close to schedule and budget. 附錄 261 AC WPProject cost(dollars)Co st v ariance in d olla rsBC W PA CW PBCW P Figure Earned Value Analysis Showing a Project that Is Over Budget Determining the status of percent plete of a project can also be acplished with the variables already defined. The percent plete (PC) is simply the ratio BCWP/BAC, expressed as a percent. Note that this assessment merely defines the percent pletion based on original estimates and is not influenced by actual cost figures. Another way of viewing earned value (BCWP) is gives in the following expression:
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