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lets first discuss what is estimate at completion or EAC estimate at completion predicts the total cost of the project there are four formulas to calculate etc lets dive in the budget at completion is determined at the start of the project and is the amount of money allocated to the project cost Performance Index or CPI shows how much value you are getting for each dollar spent on the project budget at completion divided by cost performance index will give you the estimate at completion this is the most common way of calculating the EAC EAC equals et Cie plus AC what this formula is saying is that the total estimated cost of the project or the EAC is equal to the actual cost and cured plus the estimated remaining cost this formula is used when the CPI is abnormal or unreliable lets take a closer look at this formula the total budget minus the value of work completed tells you how much work in dollars that still needs to be completed we add this value to the actual cost to determin