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"This article provides an introduction to the basic concepts of earned value management (EVM), from initial project planning through execution including data analysis techniques and baseline revisions. The intent is to inspire an appreciation for the earned value concept and emphasize how performance measurement techniques can be a valuable management tool. The earned value concept improves upon the standard comparison of budget vs. actual cost which lacks an adequate indicator of progress. Earned value is a value assigned to work which was accomplished during a particular time period. This value can be stated in any appropriate measurable unit such as hours or dollars. Earned value, and Earned Value Analysis, thus provides progress information that can be compared to the planned budget and actual cost -- to provide additional insight into project status (and for the EVM analyst)."^^<http://www.w3.org/2001/XMLSchema#string>
<https://www.humphreys-assoc.com/evms/basic-concepts-earned-value-management-evm-ta-a-74.html>