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Cost Variance (CV) = BCWP â ACWP. 1  The formula mentioned above gives the variance in terms of cost. 2  Positive CV indicates the project is under-budget. 3  Negative CV indicates the project is over-budget.
If Schedule Variance is negative, this means you are behind schedule. If Schedule Variance is zero, this means you are on schedule. When the project is completed Schedule Variance becomes zero, because at the end of the project all Planned Value has been earned.