{"id":350409,"date":"2024-05-23T14:12:42","date_gmt":"2024-05-23T06:12:42","guid":{"rendered":"https:\/\/docs.pingcode.com\/ask\/ask-ask\/350409.html"},"modified":"2024-05-23T14:13:24","modified_gmt":"2024-05-23T06:13:24","slug":"bac-%e6%98%af%e4%bb%80%e4%b9%88%e9%a1%b9%e7%9b%ae%e7%ae%a1%e7%90%86","status":"publish","type":"post","link":"https:\/\/docs.pingcode.com\/ask\/350409.html","title":{"rendered":"bac \u662f\u4ec0\u4e48\u9879\u76ee\u7ba1\u7406"},"content":{"rendered":"<p style=\"text-align:center\"><img decoding=\"async\" src=\"https:\/\/cdn-docs.pingcode.com\/wp-content\/uploads\/2024\/05\/de28cc3f-451b-4420-ba6c-8e3219baf1d0.webp?x-oss-process=image\/auto-orient,1\/format,webp\" alt=\"bac \u662f\u4ec0\u4e48\u9879\u76ee\u7ba1\u7406\" \/><\/p>\n<p><p>BAC\uff08Budget at Completion\uff09\u662f<a href=\"https:\/\/docs.pingcode.com\/blog\/project-management\/23316.html\" target=\"_blank\">\u9879\u76ee\u7ba1\u7406<\/a>\u4e2d\u7684\u4e00\u4e2a\u5173\u952e\u8d22\u52a1\u6307\u6807\uff0c\u8868\u793a\u4e3a\u5b8c\u6210\u9879\u76ee\u9884\u5b9a\u7684\u6240\u6709\u5de5\u4f5c\u6240\u9700\u7684\u603b\u9884\u7b97\u3002<strong>\u5b83\u662f\u8bc4\u4f30\u9879\u76ee\u8d22\u52a1\u8868\u73b0\u7684\u57fa\u7840\u3001\u6307\u5bfc\u9879\u76ee\u9884\u7b97\u5236\u5b9a\u548c\u63a7\u5236\u7684\u91cd\u8981\u5de5\u5177\u3001\u4ee5\u53ca\u9884\u6d4b\u9879\u76ee\u5b8c\u6210\u65f6\u7684\u8d22\u52a1\u72b6\u51b5\u7684\u5173\u952e\u53c2\u6570<\/strong>\u3002\u5728\u9879\u76ee\u7ba1\u7406\u5b9e\u8df5\u4e2d\uff0cBAC\u662f\u4e0e\u5176\u4ed6\u91cd\u8981\u6307\u6807\u5982EAC\uff08Estimate at Completion\uff0c\u5b8c\u6210\u65f6\u4f30\u8ba1\uff09\u548cVAC\uff08Variance at Completion\uff0c\u5b8c\u6210\u65f6\u504f\u5dee\uff09\u7b49\u7d27\u5bc6\u76f8\u8fde\uff0c\u7528\u4e8e\u76d1\u63a7\u548c\u63a7\u5236\u9879\u76ee\u6210\u672c\uff0c\u786e\u4fdd\u9879\u76ee\u80fd\u591f\u5728\u9884\u7b97\u8303\u56f4\u5185\u6210\u529f\u5b8c\u6210\u3002<\/p>\n<\/p>\n<p><p>BAC\u7684\u8ba1\u7b97\u548c\u7ba1\u7406\u662f\u9879\u76ee\u9884\u7b97\u7ba1\u7406\u7684\u6838\u5fc3\u3002\u5728\u5236\u5b9a\u9879\u76ee\u9884\u7b97\u65f6\uff0c<a href=\"https:\/\/docs.pingcode.com\/blog\/project-management\/61672.html\" target=\"_blank\">\u9879\u76ee\u7ecf\u7406<\/a>\u548c\u56e2\u961f\u9700\u8981\u8be6\u7ec6\u5730\u5206\u6790\u9879\u76ee\u8303\u56f4\u3001\u8d44\u6e90\u9700\u6c42\u548c\u65f6\u95f4\u5b89\u6392\uff0c\u8fd9\u4e9b\u56e0\u7d20\u90fd\u76f4\u63a5\u5f71\u54cd\u5230BAC\u7684\u8ba1\u7b97\u3002\u901a\u8fc7\u51c6\u786e\u7684BAC\uff0c\u9879\u76ee\u56e2\u961f\u53ef\u4ee5\u66f4\u597d\u5730\u5236\u5b9a\u6210\u672c\u57fa\u7ebf\uff0c\u8fd9\u662f\u8bc4\u4f30\u9879\u76ee\u6210\u672c\u8868\u73b0\u548c\u8fdb\u884c\u6210\u672c\u63a7\u5236\u7684\u4f9d\u636e\u3002\u6b64\u5916\uff0cBAC\u4e5f\u662f\u5236\u5b9a\u98ce\u9669\u5e94\u5bf9\u7b56\u7565\u65f6\u8003\u8651\u7684\u91cd\u8981\u56e0\u7d20\uff0c\u56e0\u4e3a\u5b83\u53cd\u6620\u4e86\u9879\u76ee\u5b8c\u6210\u6240\u9700\u7684\u5168\u90e8\u6210\u672c\uff0c\u5305\u62ec\u5e94\u5bf9\u6f5c\u5728\u98ce\u9669\u6240\u9700\u7684\u6210\u672c\u3002<\/p>\n<\/p>\n<p><h3>\u4e00\u3001BAC\u7684\u91cd\u8981\u6027<\/h3>\n<\/p>\n<p><h4><strong>\u9879\u76ee\u9884\u7b97\u7ba1\u7406<\/strong><\/h4>\n<\/p>\n<p><p>BAC\u662f\u5236\u5b9a\u9879\u76ee\u9884\u7b97\u7684\u57fa\u77f3\u3002\u901a\u8fc7\u5bf9\u9879\u76ee\u8303\u56f4\u548c\u6d3b\u52a8\u7684\u7ec6\u81f4\u5206\u6790\uff0c\u9879\u76ee\u56e2\u961f\u80fd\u591f<a href=\"https:\/\/docs.pingcode.com\/agile\/project-management\/estimation\" target=\"_blank\">\u4f30\u7b97<\/a>\u51fa\u5b8c\u6210\u9879\u76ee\u6240\u9700\u7684\u5168\u90e8\u6210\u672c\uff0c\u8fd9\u5305\u62ec\u76f4\u63a5\u6210\u672c\u5982\u6750\u6599\u3001\u4eba\u5de5\uff0c\u4ee5\u53ca\u95f4\u63a5\u6210\u672c\u5982\u7ba1\u7406\u8d39\u7528\u548c\u8bbe\u5907\u6298\u65e7\u3002\u4e00\u4e2a\u51c6\u786e\u7684BAC\u6709\u52a9\u4e8e\u9879\u76ee\u7ecf\u7406\u548c\u56e2\u961f\u5efa\u7acb\u4e00\u4e2a\u5b9e\u9645\u53ef\u884c\u7684\u6210\u672c\u57fa\u7ebf\uff0c\u4e3a\u9879\u76ee\u7684\u6210\u672c\u63a7\u5236\u548c\u76d1\u7763\u63d0\u4f9b\u4e86\u4f9d\u636e\u3002<\/p>\n<\/p>\n<p><h4><strong>\u6210\u672c\u63a7\u5236<\/strong><\/h4>\n<\/p>\n<p><p>BAC\u4e0d\u4ec5\u5728\u9879\u76ee\u5f00\u59cb\u9636\u6bb5\u81f3\u5173\u91cd\u8981\uff0c\u5728\u6574\u4e2a\u9879\u76ee\u5468\u671f\u5185\uff0c\u5b83\u4e5f\u662f\u8fdb\u884c\u6210\u672c\u63a7\u5236\u7684\u4e00\u4e2a\u5173\u952e\u53c2\u8003\u3002\u9879\u76ee\u7ecf\u7406\u53ef\u4ee5\u901a\u8fc7\u4e0eBAC\u7684\u5bf9\u6bd4\uff0c\u76d1\u63a7\u9879\u76ee\u7684\u5b9e\u9645\u6210\u672c\u652f\u51fa\uff0c\u53ca\u65f6\u53d1\u73b0\u6210\u672c\u8d85\u652f\u7684\u98ce\u9669\uff0c\u91c7\u53d6\u76f8\u5e94\u7684\u63a7\u5236\u63aa\u65bd\uff0c\u786e\u4fdd\u9879\u76ee\u4e0d\u4f1a\u56e0\u6210\u672c\u95ee\u9898\u800c\u5931\u8d25\u3002<\/p>\n<\/p>\n<p><h3>\u4e8c\u3001BAC\u7684\u8ba1\u7b97\u65b9\u6cd5<\/h3>\n<\/p>\n<p><h4><strong>\u8be6\u7ec6\u4f30\u7b97<\/strong><\/h4>\n<\/p>\n<p><p>\u9879\u76ee\u5728\u542f\u52a8\u521d\u671f\uff0c\u901a\u8fc7\u8be6\u7ec6\u7684\u5de5\u4f5c\u5206\u89e3\u7ed3\u6784\uff08<a href=\"https:\/\/docs.pingcode.com\/blog\/project-management\/58473.html\" target=\"_blank\">WBS<\/a>\uff09\u548c\u8d44\u6e90\u5206\u914d\uff0c\u9879\u76ee\u56e2\u961f\u53ef\u4ee5\u5bf9\u6240\u9700\u7684\u5404\u9879\u8d44\u6e90\u8fdb\u884c\u8be6\u7ec6\u4f30\u7b97\uff0c\u5305\u62ec\u4eba\u5de5\u6210\u672c\u3001\u6750\u6599\u8d39\u7528\u7b49\uff0c\u8fdb\u800c\u6c47\u603b\u5f97\u51fa\u9879\u76ee\u7684\u603b\u9884\u7b97\uff0c\u5373BAC\u3002<\/p>\n<\/p>\n<p><h4><strong>\u6a21\u62df\u4f30\u7b97<\/strong><\/h4>\n<\/p>\n<p><p>\u9664\u4e86\u57fa\u4e8e\u9879\u76ee\u7ec6\u8282\u7684\u8be6\u7ec6\u4f30\u7b97\u5916\uff0c\u9879\u76ee\u56e2\u961f\u8fd8\u53ef\u4ee5\u901a\u8fc7\u6a21\u62df\u6280\u672f\u5982\u8499\u7279\u5361\u7f57\u6a21\u62df\uff0c\u5bf9\u9879\u76ee\u6210\u672c\u8fdb\u884c\u4f30\u7b97\u3002\u8fd9\u79cd\u65b9\u6cd5\u53ef\u4ee5\u8003\u8651\u5230\u9879\u76ee\u6267\u884c\u8fc7\u7a0b\u4e2d\u53ef\u80fd\u51fa\u73b0\u7684\u4e0d\u786e\u5b9a\u6027\uff0c\u4e3aBAC\u7684\u8ba1\u7b97\u63d0\u4f9b\u4e86\u53e6\u4e00\u79cd\u89c6\u89d2\u3002<\/p>\n<\/p>\n<p><h3>\u4e09\u3001BAC\u4e0e\u5176\u4ed6\u9879\u76ee\u7ba1\u7406\u6307\u6807\u7684\u5173\u7cfb<\/h3>\n<\/p>\n<p><h4><strong>\u4e0eEAC\u7684\u5173\u7cfb<\/strong><\/h4>\n<\/p>\n<p><p>EAC\uff08Estimate at Completion\uff09\u662f\u57fa\u4e8e\u9879\u76ee\u5f53\u524d\u7684\u6210\u672c\u8868\u73b0\u548c\u672a\u6765\u7684\u6210\u672c\u8d8b\u52bf\uff0c\u5bf9\u9879\u76ee\u5b8c\u6210\u65f6\u603b\u6210\u672c\u7684\u4e00\u79cd\u4f30\u8ba1\u3002BAC\u4f5c\u4e3a\u9879\u76ee\u521d\u671f\u8bbe\u5b9a\u7684\u603b\u9884\u7b97\uff0c\u4e0eEAC\u7684\u6bd4\u8f83\u53ef\u4ee5\u5e2e\u52a9\u9879\u76ee\u7ecf\u7406\u4e86\u89e3\u9879\u76ee\u662f\u5426\u4f1a\u8d85\u51fa\u9884\u7b97\uff0c\u4ee5\u53ca\u8d85\u51fa\u9884\u7b97\u7684\u53ef\u80fd\u6027\u6709\u591a\u5927\u3002<\/p>\n<\/p>\n<p><h4><strong>\u4e0eVAC\u7684\u5173\u7cfb<\/strong><\/h4>\n<\/p>\n<p><p>VAC\uff08Variance at Completion\uff09\u662f\u6307BAC\u4e0eEAC\u4e4b\u95f4\u7684\u5dee\u5f02\uff0c\u53cd\u6620\u4e86\u9879\u76ee\u5b8c\u6210\u65f6\u9884\u8ba1\u4f1a\u8d85\u51fa\u6216\u8282\u7701\u591a\u5c11\u9884\u7b97\u3002\u901a\u8fc7\u76d1\u63a7VAC\uff0c\u9879\u76ee\u56e2\u961f\u53ef\u4ee5\u53ca\u65f6\u8c03\u6574\u7b56\u7565\uff0c\u91c7\u53d6\u63aa\u65bd\u6765\u63a7\u5236\u6210\u672c\uff0c\u786e\u4fdd\u9879\u76ee\u76ee\u6807\u7684\u5b9e\u73b0\u3002<\/p>\n<\/p>\n<p><h3>\u56db\u3001BAC\u5728\u9879\u76ee\u7ba1\u7406\u4e2d\u7684\u5e94\u7528<\/h3>\n<\/p>\n<p><h4><strong>\u98ce\u9669\u7ba1\u7406<\/strong><\/h4>\n<\/p>\n<p><p>\u9879\u76ee\u7684\u6210\u672c\u98ce\u9669\u7ba1\u7406\u662f\u4e00\u4e2a\u590d\u6742\u7684\u8fc7\u7a0b\uff0cBAC\u4f5c\u4e3a\u9879\u76ee\u603b\u9884\u7b97\u7684\u4e00\u4e2a\u91cd\u8981\u7ec4\u6210\u90e8\u5206\uff0c\u5bf9\u4e8e\u8bc6\u522b\u548c\u5e94\u5bf9\u6210\u672c\u98ce\u9669\u5177\u6709\u91cd\u8981\u610f\u4e49\u3002\u9879\u76ee\u56e2\u961f\u53ef\u4ee5\u57fa\u4e8eBAC\uff0c\u8bc4\u4f30\u4e0d\u540c\u98ce\u9669\u4e8b\u4ef6\u5bf9\u9879\u76ee\u6210\u672c\u7684\u5f71\u54cd\uff0c\u5236\u5b9a\u76f8\u5e94\u7684\u98ce\u9669\u5e94\u5bf9\u7b56\u7565\u3002<\/p>\n<\/p>\n<p><h4><strong>\u7ee9\u6548\u8bc4\u4f30<\/strong><\/h4>\n<\/p>\n<p><p>\u901a\u8fc7\u4e0eBAC\u7684\u5bf9\u6bd4\uff0c\u9879\u76ee\u7ecf\u7406\u53ef\u4ee5\u8bc4\u4f30\u9879\u76ee\u7684\u6210\u672c\u7ee9\u6548\uff0c\u8bc6\u522b\u6210\u672c\u8d85\u652f\u6216\u8282\u7701\u7684\u533a\u57df\u3002\u8fd9\u6709\u52a9\u4e8e\u9879\u76ee\u56e2\u961f\u53ca\u65f6\u8c03\u6574\u8d44\u6e90\u5206\u914d\u548c<a href=\"https:\/\/docs.pingcode.com\/blog\/project-management\/59535.html\" target=\"_blank\">\u9879\u76ee\u8ba1\u5212<\/a>\uff0c\u786e\u4fdd\u9879\u76ee\u7684\u6210\u529f\u5b8c\u6210\u3002<\/p>\n<\/p>\n<p><p>BAC\u5728\u9879\u76ee\u7ba1\u7406\u4e2d\u53d1\u6325\u7740\u4e0d\u53ef\u66ff\u4ee3\u7684\u4f5c\u7528\uff0c\u662f\u786e\u4fdd\u9879\u76ee\u5728\u9884\u7b97\u5185\u5b8c\u6210\u7684\u5173\u952e\u3002\u901a\u8fc7\u5bf9BAC\u7684\u51c6\u786e\u8ba1\u7b97\u548c\u6709\u6548\u7ba1\u7406\uff0c\u9879\u76ee\u56e2\u961f\u53ef\u4ee5\u66f4\u597d\u5730\u63a7\u5236\u9879\u76ee\u6210\u672c\uff0c\u63d0\u9ad8\u9879\u76ee\u7684\u6210\u529f\u7387\u3002<\/p>\n<\/p>\n<h2><strong>\u76f8\u5173\u95ee\u7b54FAQs\uff1a<\/strong><\/h2>\n<p><strong>1. \u4ec0\u4e48\u662fBAC\u9879\u76ee\u7ba1\u7406\uff1f<\/strong><\/p>\n<p>BAC\u9879\u76ee\u7ba1\u7406\u662f\u4e00\u79cd\u57fa\u4e8e\u6210\u672c\u6548\u76ca\u5206\u6790\u7684\u9879\u76ee\u7ba1\u7406\u65b9\u6cd5\u3002BAC\u4ee3\u8868\u7740\u9884\u7b97\u6210\u672c\uff08Budgeted Cost\uff09\uff0c\u662f\u6307\u9879\u76ee\u5b8c\u6210\u6240\u9700\u7684\u9884\u7b97\u3002BAC\u9879\u76ee\u7ba1\u7406\u7684\u76ee\u6807\u662f\u901a\u8fc7\u5bf9\u9879\u76ee\u6210\u672c\u548c\u6548\u76ca\u7684\u5206\u6790\uff0c\u786e\u4fdd\u9879\u76ee\u5728\u9884\u7b97\u8303\u56f4\u5185\u987a\u5229\u5b8c\u6210\u3002\u8be5\u65b9\u6cd5\u5f3a\u8c03\u5bf9\u9879\u76ee\u6210\u672c\u7684\u76d1\u63a7\u548c\u63a7\u5236\uff0c\u4ee5\u53ca\u5bf9\u9879\u76ee\u6548\u76ca\u7684\u8bc4\u4f30\u548c\u4f18\u5316\u3002<\/p>\n<p><strong>2. BAC\u9879\u76ee\u7ba1\u7406\u7684\u4f18\u52bf\u6709\u54ea\u4e9b\uff1f<\/strong><\/p>\n<p>BAC\u9879\u76ee\u7ba1\u7406\u7684\u4f18\u52bf\u5728\u4e8e\u80fd\u591f\u63d0\u4f9b\u5bf9\u9879\u76ee\u6210\u672c\u548c\u6548\u76ca\u7684\u5168\u9762\u638c\u63a7\u3002\u901a\u8fc7\u5bf9\u9879\u76ee\u6210\u672c\u7684\u76d1\u63a7\uff0c\u53ef\u4ee5\u53ca\u65f6\u53d1\u73b0\u548c\u89e3\u51b3\u6210\u672c\u8d85\u652f\u7684\u95ee\u9898\uff0c\u4fdd\u8bc1\u9879\u76ee\u5728\u9884\u7b97\u8303\u56f4\u5185\u5b8c\u6210\u3002\u540c\u65f6\uff0c\u901a\u8fc7\u5bf9\u9879\u76ee\u6548\u76ca\u7684\u8bc4\u4f30\u548c\u4f18\u5316\uff0c\u53ef\u4ee5\u786e\u4fdd\u9879\u76ee\u8fbe\u5230\u9884\u671f\u7684\u6536\u76ca\u76ee\u6807\u3002BAC\u9879\u76ee\u7ba1\u7406\u8fd8\u53ef\u4ee5\u5e2e\u52a9\u9879\u76ee\u56e2\u961f\u66f4\u597d\u5730\u5206\u914d\u8d44\u6e90\uff0c\u63d0\u9ad8\u9879\u76ee\u7684\u6267\u884c\u6548\u7387\u548c\u8d28\u91cf\u3002<\/p>\n<p><strong>3. \u5982\u4f55\u5b9e\u65bdBAC\u9879\u76ee\u7ba1\u7406\uff1f<\/strong><\/p>\n<p>\u8981\u5b9e\u65bdBAC\u9879\u76ee\u7ba1\u7406\uff0c\u9996\u5148\u9700\u8981\u5bf9\u9879\u76ee\u7684\u9884\u7b97\u8fdb\u884c\u8be6\u7ec6\u89c4\u5212\u548c\u8bbe\u5b9a\u3002\u7136\u540e\uff0c\u9700\u8981\u5efa\u7acb\u4e00\u4e2a\u6210\u672c\u63a7\u5236\u7cfb\u7edf\uff0c\u5bf9\u9879\u76ee\u7684\u6210\u672c\u8fdb\u884c\u76d1\u63a7\u548c\u63a7\u5236\u3002\u5728\u9879\u76ee\u6267\u884c\u8fc7\u7a0b\u4e2d\uff0c\u9700\u8981\u5b9a\u671f\u8fdb\u884c\u6210\u672c\u5206\u6790\uff0c\u53ca\u65f6\u53d1\u73b0\u548c\u89e3\u51b3\u6210\u672c\u8d85\u652f\u7684\u95ee\u9898\u3002\u540c\u65f6\uff0c\u8fd8\u9700\u8981\u5bf9\u9879\u76ee\u7684\u6548\u76ca\u8fdb\u884c\u8bc4\u4f30\u548c\u4f18\u5316\uff0c\u786e\u4fdd\u9879\u76ee\u80fd\u591f\u5b9e\u73b0\u9884\u671f\u7684\u6536\u76ca\u76ee\u6807\u3002\u6700\u540e\uff0c\u9700\u8981\u5bf9\u9879\u76ee\u7684\u6210\u672c\u548c\u6548\u76ca\u8fdb\u884c\u603b\u7ed3\u548c\u53cd\u9988\uff0c\u4e3a\u4ee5\u540e\u7684\u9879\u76ee\u7ba1\u7406\u63d0\u4f9b\u7ecf\u9a8c\u548c\u6559\u8bad\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"BAC\uff08Budget at Completion\uff09\u662f\u9879\u76ee\u7ba1\u7406\u4e2d\u7684\u4e00\u4e2a\u5173\u952e\u8d22\u52a1\u6307\u6807\uff0c\u8868\u793a\u4e3a\u5b8c\u6210\u9879\u76ee\u9884\u5b9a\u7684\u6240\u6709\u5de5\u4f5c [&hellip;]","protected":false},"author":3,"featured_media":350469,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[37],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/docs.pingcode.com\/wp-json\/wp\/v2\/posts\/350409"}],"collection":[{"href":"https:\/\/docs.pingcode.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docs.pingcode.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docs.pingcode.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/docs.pingcode.com\/wp-json\/wp\/v2\/comments?post=350409"}],"version-history":[{"count":0,"href":"https:\/\/docs.pingcode.com\/wp-json\/wp\/v2\/posts\/350409\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docs.pingcode.com\/wp-json\/wp\/v2\/media\/350469"}],"wp:attachment":[{"href":"https:\/\/docs.pingcode.com\/wp-json\/wp\/v2\/media?parent=350409"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docs.pingcode.com\/wp-json\/wp\/v2\/categories?post=350409"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docs.pingcode.com\/wp-json\/wp\/v2\/tags?post=350409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}