The estimate to complete (ETC) is the "expected cost to finish all the remaining project work."[1]

The formulas are

ETC = EAC - AC (when the project is proceeding according to plan)


ETC = reestimate (reestimating the remaining cost from the bottom-up)

Related: estimate at completion, schedule forecasts, cost baseline, cost performance index, bottom-up estimating


  1. PMBOK, 5th edition, Table 7-1. Earned Value Calculations Summary Table.

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