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PMPCAPM

Cost Baseline

The cost baseline is the approved version of the time-phased project budget, excluding management reserves, used as a reference for measuring and monitoring cost performance.

Explanation

The cost baseline is developed as a summation of the approved budgets for the different schedule activities. It is typically displayed in the form of an S-curve because project expenditures tend to start slowly, accelerate during execution, and then taper off during closing.

The cost baseline includes all authorized budgets, including contingency reserves for identified risks. It does not include management reserves. It is established through the Determine Budget process and can only be changed through the formal integrated change control process.

During project execution, the cost baseline serves as the benchmark against which actual costs are compared. Earned value management uses the cost baseline to calculate planned value and to measure cost and schedule performance. Any significant deviation from the cost baseline may trigger corrective actions or change requests.

Key Points

  • Approved, time-phased project budget excluding management reserves
  • Includes contingency reserves for identified risks
  • Displayed as an S-curve graph
  • Can only be changed through formal change control

Exam Tip

The cost baseline includes contingency reserves but NOT management reserves. It is the benchmark for EVM. Changes to the cost baseline require formal change control.

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