Performance measurement baseline.
The undistributed budget is applied to project work that has not yet been linked to WBS elements at or below the lowest level of reporting. It is, therefore, part of the performance measurement baseline and is expected to be used in the performance of project work.
Code of accounts allocation provision
Rules of earned value performance measurement are part of the cost management plan and may
1) define the points in the WBS where measurement of control accounts will be performed
2) establish the EV measurement techniques such as weighted milestones, fixed-formula, percent complete etc to be used
3) specific tracking methods and EV equations for calculating the EAC forecasts to provide a validity check on the bottom-up EAC.
Learning curve theory indicates that human performance usually improves when a task is repeated. Specifically, each time output doubles, worker hours per unit decrease by a fixed percentage. This percentage is called the learning rate.
Payback period analysis determines the time required for a project to recover the investment in it and become profitable. A weakness of this approach is a lack of emphasis on the magnitude of the profitability.