ACP Formula Gold Cards
Name Description/Formula
Future Value (FV) PV * (1 + R)^N
R = Rate of Interest
N = Number of Years
Bigger is better for FV
Present Value (PV) FV / (1 + R)^N
Bigger is better for PV
Net Present Value (NPV) Bigger is better for NPV
(Net value right now)
NPV = Cash Inflow + Cash Outlflow
Internal Rate of Return Rate at which NPV = 0
(IRR) Bigger is better for IRR
Benefit Cost Ratio (BCR) BCR = Benefit / Cost
Bigger is better for BCR
Return on Investment ROI = (Benefit – Cost) / Cost
(ROI) Bigger is better for ROI.
Payback Period (PP) How quickly monies can be paid
back. Lesser is better for PP.
Opportunity Cost (OC) Lower is better for OC.
Velocity Sum of story points delivered
(completed) in an iteration (one
iteration).
Average Velocity Cumulative Velocity over
iterations/Number of Iterations
Planned Percent Number of Current Iteration/Total
Complete (PPC) Number of Iteration
Actual Percent Complete Total Number of Story Points
(APC) Completed/Total Number Story
Points Planned
© Satya Narayan Dash. All Rights Reserved.
All Registered Trademarks and Service Marks are the Property of the Project Management Institute.
Name Description/Formula
Budget At Completion Budget assigned to complete the work
(BAC) for the entire release. (not the iteration)
Value of work planned to be
Planned Value (PV) accomplished at the of the iteration.
PV = PPC * BAC
Earned Value (EV) Value of work actually accomplished at
the end of the iteration.
EV = APC * BAC
Actual Cost (AC) Actual cost incurred for work increment
at the end of iteration.
Schedule Variance (SV) SV = EV – PV
SV = 0  On Schedule
SV = negative  Behind Schedule
SV = Positive  Ahead of Schedule
Cost Variance (CV) CV = EV – AC
CV = 0  On Budget
CV = negative  Over budget
CV = Positive  Under budget
Schedule Performance SPI = EV/PV
Index (SPI)
SPI = 1  On Schedule
SPI < 1  Behind Schedule
SPI > 1  Ahead of Schedule
Cost Performance Index
CPI = EV/PV
(CPI)
CPI = 1  On Budget
CPI < 1  Over Budget
CPI > 1  Under Budget
Pro
Expected Monetary
Pro Probability (P) * Impact (I)
Value (EMV)
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Name Description/Formula Name Description/Formula

Prioritization of a PBI in a Priority/Rank = Work in Progress (WIP) Number of work items under process.
product backlog (PB) (Benefit score + Penalty score) /
(using Ranking Score) (Cost score + Risk score) Little’s Law Lead Time = WIP / Throughput

Value Add Time (VA) Time in operation that adds value to the
end customer.

Time a work item takes to go through

Lead time (LT) Non-value Add time Time in operation that does not add
the entire process.
(NVA) value to the end customer

Time a work item takes to go through

Cycle time (CT) Total Cycle time Value-add time + Non-value-add time
part of the process.
= VA + NVA

Time between two success delivery of

Takt Time (TT) Process Cycle Efficiency Value Added Time/Total Cycle Time
a feature or bug or a story

Throughput (or Rate at which a process produces Last Responsible LRM is when Cost of Deciding Equals
Throughput completed work items, i.e., how Moment (LRM) Cost of Deferring.
Rate/Departure much work items you complete per
Rate/Processing Rate) unit of time.

Escaped Defects Cumulative Number of Defects across Variance Planned – Actual, e.g.,
all Releases as reported by the Cost Variance = Planned Cost – Actual
Users/Customer(s). Cost

Defect Cycle Time Date of Defect Remediation – Date of (+/Δ) A retrospective activity, where Plus for
Defect Injection current retrospective, Delta – future
Or Plus / Delta
retrospectives

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© Satya Narayan Dash. All Rights Reserved.
All Registered Trademarks and Service Marks are the Property of the Project Management Institute.