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To Complete Performance Index – EAC

To Complete Performance Index – EAC (TCPI-EAC)

EVM Terms Reviewed by forProject Technology - updated Sep 2026
Quick definition: To Complete Performance Index - EAC (TCPI-EAC) calculates the cost efficiency that must be achieved on the remaining work to finish at the current Estimate at Completion.

TCPI-EAC tests whether the Estimate at Completion (EAC) is realistic. It shows the cost efficiency needed on the remaining work to finish at the EAC. Compare it with the cumulative Cost Performance Index (CPI), which is the efficiency achieved so far. If TCPI-EAC is well above CPI, the EAC assumes an improvement that hasn't happened yet. If it's well below, the EAC may be too pessimistic. The formula is TCPI-EAC = (BAC − BCWP) / (EAC − ACWP), where BAC is the Budget at Completion, BCWP is the Budgeted Cost for Work Performed, and ACWP is the Actual Cost of Work Performed.

Why it matters

An Estimate at Completion is a forecast, and forecasts drift toward optimism. TCPI-EAC is the check on one: it converts the estimate into the efficiency rate it implicitly assumes, so that assumption can be tested against the efficiency actually achieved. Without it, an EAC can sit unchallenged for months while the performance underneath says something different.

Also known as
N/A
Used in
Estimate at Completion validation; cost performance analysis

FAQ

How is TCPI-EAC used in practice?
It's compared against the cumulative Cost Performance Index. A gap of more than about ten percent either way suggests the Estimate at Completion is too optimistic or too pessimistic and should be revisited.
What does a TCPI-EAC above 1.0 mean?
The remaining work must be performed more efficiently than budgeted to finish at the current estimate. Whether that's achievable is judged by comparing it against the efficiency achieved so far.
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