To Complete Performance Index – BAC (TCPI-BAC)
TCPI-BAC tests whether the original Budget at Completion is still achievable. It shows the cost efficiency needed on the remaining work to finish within that budget. It answers a narrower question than To Complete Performance Index - EAC (TCPI-EAC): not whether the current estimate is realistic, but whether the original budget can still be met. The formula is TCPI-BAC = (BAC − BCWP) / (BAC − ACWP), where BCWP is the Budgeted Cost for Work Performed and ACWP is the Actual Cost of Work Performed.
Why it matters
TCPI-BAC puts a number on how much better a project would have to perform to recover to its original budget. Where that number sits far above the efficiency achieved so far, it's evidence the budget is no longer a realistic target — often the trigger for revising the Estimate at Completion.
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