Przychody i marża w rozszerzonym Earned Value Management
Revenue and margin in extended earned value management

Summary/Abstract: The paper is an attempt to enrich the Earned Value (EV) technique with elements of project revenues and project margin. Traditionally, EV has been concentrating on cost issues and is based upon three main notions: budgeted cost of work scheduled, budgeted cost of work performed, i.e. the Earned Value (EV) itself, and the actual cost of work preformed. In the paper the analysis of Earned Value at Revenues has been proposed. Hence, the following new terminology has been applied: budgeted revenue from work scheduled, budgeted revenue from work performed, i.e. a newly-proposed Earned Value at Revenue (EVR), and actual revenue from work performed. Project margin has also gained three analytical dimensions: budgeted margin on work scheduled, budgeted margin on work performed, i.e. a newly-invented Earned Value at Margin (EVM), and actual margin on work performed. In order to illustrate the theoretical dispute, an example of a hypothetical project has been presented in the text.

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