ACT

Actual Cost of Work Performed represents the total direct and indirect costs actually incurred and recorded in accomplishing work performed during a given time period. ACT is a fundamental metric in Earned Value Management used alongside BCWP and BCWS to measure cost performance and variance.

In EVM analysis, comparing ACT (also known as ACWP) against BCWP reveals cost variance—whether the project is over or under budget for work completed. Contractors using EVMS must accurately track and report actual costs to provide the government visibility into contract financial performance and enable early identification of cost overruns.