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"Think your project is on track just because you haven't spent your budget yet? Think again. Cost alone doesn't show progress. To see the real picture, we need Earned Value Management. First, the basics: Planned Value is the work you intended to do. Earned Value is the work you actually finished. And Actual Cost? That’s the cold, hard cash you’ve already spent. Now, let’s talk efficiency. Your Cost Performance Index is EV divided by AC. If it’s over 1, you’re under budget. Under 1? You're ov