Percent Spent
EVM Terms
Reviewed by forProject Technology - updated Sep 2026
Quick definition: Percent Spent measures how much has been spent on a task so far compared to its total expected cost.
It can be calculated against either the original Budget at Completion (BAC) or the current Estimate at Completion (EAC), so the same actual spending can produce two different percent-spent figures depending on which baseline is used.
Why it matters
A high percent spent paired with a low percent complete is an early warning sign of cost trouble — it's one of the simplest checks for whether spending and progress are staying in sync.
Also known as
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Used in
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See also
FAQ
Should Percent Spent be calculated against BAC or EAC?
Both are used — against BAC it shows spending relative to the original budget, against EAC it shows spending relative to the current cost forecast.
Why compare Percent Spent to Percent Complete?
Because if percent spent is running well ahead of percent complete, it's a sign the task is costing more than the value it's actually earning.
Definition maintained by forProject Technology.
© 2026 forProject Technology, Inc.
© 2026 forProject Technology, Inc.
