📊 CPI Calculator

Calculate the Cost Performance Index (CPI = EV ÷ AC) to measure cost efficiency of work performed. CPI above 1.0 means under budget; below 1.0 means over budget.

Formula: CPI = EV ÷ AC. CPI > 1 → under budget, CPI < 1 → over budget, CPI = 1 → on budget.

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