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.
It represents work within a single WBS element that has been assigned to a single organizational unit, making it a natural point for planning, budgeting, and control. Budgets and actual costs are accumulated at the Control Account and compared to earned value there for management purposes.
Why it matters
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 get identified. 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Cost Account (now-outdated term)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, typically calculated and reviewed at the Control Account level
See also
FAQ
Is a Control Account the same as a Cost Account?
They refer to the same concept — Cost Account is the older, now-outdated term that Control Account has replaced.
Can more than one organization work on the same Control Account?
Yes, for those organizations managing multi-functional Control Accounts using the Integrated Product Team (IPT) approach.
Definition maintained by forProject Technology.
© 2026 forProject Technology, Inc.
© 2026 forProject Technology, Inc.
