Earned Value Management (EVM)

v3 adds an Earned Value card to the Overview tab when the project has both a budget and tasks with progress.

**The metrics**
• **BAC** — Budget at Completion (your authored or summed budget)
• **BCWS** — Budgeted Cost of Work Scheduled. What should be done by now: BAC × % time elapsed
• **BCWP** — Budgeted Cost of Work Performed. Value of work actually done: BAC × average task % complete
• **ACWP** — Actual Cost of Work Performed. Sum of manual actuals + tagged accounting entries + actual resource cost
• **SV** = BCWP − BCWS. Positive = ahead of schedule (in dollar terms)
• **CV** = BCWP − ACWP. Positive = under budget
• **SPI** = BCWP / BCWS. > 1 = ahead, < 1 = behind
• **CPI** = BCWP / ACWP. > 1 = under budget, < 1 = over budget
• **EAC** = BAC / CPI. Forecasted total cost at current efficiency
• **ETC** = EAC − ACWP. Estimated cost still to come

**Reading it**
SV and CV are the headline numbers — colored green (good) or red (bad). SPI/CPI give the ratios for finance-side reports. EAC/ETC tell you where the project is heading if today's cost performance continues.

**When the card hides**
• No budget set on the project (BAC = 0)
• No tasks created yet
Add a budget line + at least one task to make EVM useful.

Wally can pull EVM on demand: "What's our SPI on the renovation project?" or "Forecast the headquarters build EAC" — both call `project_evm`.