Level of Effort (LOE)
EVM Terms
Reviewed by forProject Technology - updated Sep 2026
Quick definition: Level of Effort (LOE) is work of a general or supportive nature — such as supervision or contract administration — that doesn't produce a definite end product.
Because LOE tasks don't have a measurable, discrete output, their earned value is earned simply by the passage of time rather than by completing specific deliverables. As a result, earned value (BCWP) for LOE work is always equal to its planned value (BCWS), so LOE can never show a Schedule Variance on its own.
Why it matters
Because LOE always earns exactly what was planned, too much of a project's budget classified as LOE can hide real performance problems. It's important that this designation be reserved for genuinely supportive, non-discrete work, not measurable deliverables in disguise.
Also known as
N/A
Used in
BCWP calculation for support work, where BCWP always equals BCWS
See also
FAQ
Can Level of Effort ever show a Cost or Schedule Variance?
It can show a Cost Variance if actual costs differ from what was planned, but by definition it can't show a Schedule Variance, since BCWP always equals BCWS.
What's an example of Level of Effort work?
Program management support, supervision, and general contract administration are common examples — tasks without a specific, measurable end product.
Definition maintained by forProject Technology.
© 2026 forProject Technology, Inc.
© 2026 forProject Technology, Inc.
