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Control Account

Control Account (CA)

EVM Terms Reviewed by forProject Technology - updated Sep 2026
Quick definition: A Control Account (CA) is the key management point where scope, schedule, cost, and risk are managed together, and where Earned Value data is typically collected.

Each Control Account covers work in a single Work Breakdown Structure (WBS) element that has been assigned to a single organizational unit. That makes it a natural point for planning, budgeting, and control. Budgets, actual costs, and Earned Value are gathered at the Control Account and compared there for management purposes.

What this means for you

The Control Account is where day-to-day EVM actually happens. It's the level at which a Control Account Manager is accountable, and where Cost and Schedule Variances first show up. Get the Control Account structure wrong, and the EVM data rolling up from it won't mean much.

Also known as
Cost Account (now-outdated term)
Used in
Cost and schedule performance analysis

FAQ

Is a Control Account the same as a Cost Account?
Yes. Cost Account is the older, now-outdated name for the same concept.
Can more than one organization work on the same Control Account?
Yes. This happens when an organization uses the Integrated Product Team (IPT) approach to manage multi-functional Control Accounts.
Definition maintained by forProject Technology.
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