EVMS Guideline 25 Design Considerations - Variance Rollup Capability

ANSI Standard 748 Guideline 25 requires organizational capability to summarize data elements and their associated variances throughout the WBS and the OBS. The WBS and the OBS provide a formal framework for summarization of schedule and cost variances with their associated performance measurement data to all management levels.

In developing its Guideline 25 system description document, the organization should author procedures ensuring:

1. Progressive summarization of data elements (BCWS, BCWP, and ACWP) from the detail level to the contract level through the CWBS


2. Data elements are summarized through the functional organizational structure for progressively higher levels of management


3. Data elements are reconcilable between internal summary reports and reports forwarded to the customer


4. Variance analysis procedures are consistently applied at the control account level and selected WBS and organizational levels at least monthly as a routine task