成本绩效指数(CPI)：
成本绩效指数(CPI)是衡量项目成本效率的指标。它表示为挣值与实际成本的比率。
进度绩效指数 (SPI)：
进度绩效指数(SPI)是衡量项目进度效率的指标。它表示为挣值与计划值的比率。
例子：
一个项目将在 6 个月内完成，项目预算为 50, 000 美元。 3 个月后，发现迄今为止只完成了总工作的 40%，并且已经花费了 30, 000 美元。然后成本绩效指数(CPI)和进度绩效指数(SPI)计算如下：
Actual Cost,
= 30, 000 dollar
Planned Value,
= 50% of 50, 000 dollar
= 25, 000 dollar
Earned Value,
= 40% of 50, 000 dollar
= 20, 000 dollar
Cost Performance Index,
= Earned Value / Actual Cost
= 20, 000 / 30, 000
= 0.67
Schedule Performance Index (SPI),
= Earned Value / Planned Value
= 20, 000 / 25, 000
= 0.8 结论：可以得出结论，该项目超出预算并落后于进度。
成本绩效指数(CPI)和进度绩效指数(SPI)的区别：
| Cost Performance Index | Schedule Performance Index |
|---|---|
| It actually measures the performance regarding the budget of the project. | It measures the performance regarding the scheduled time of the project. |
| It describes the amount of money spent on the project. | It describes the amount of time consumed on the project. |
| CPI also tells about the remaining cost of the project. | SPI tells about how much more time will be consumed on the project. |
| CPI is the measurement of deviation from the estimated cost of the project. | SPI is the deviation from the scheduled time for project. |
|
|
| If CPI is less than 1 then project is over budget. | If SPI is less than 1 then project is behind schedule. |
| If CPI is greater than 1 then project is under budget. | If SPI is greater than 1 then project is ahead of schedule. |
| If CPI is equal to 1 then project is on estimated budget. | If SPI is equal to 1 then project is on schedule. |