盈余分析使用与比较基准一起保存的原始成本估计值以及到当前日期为止的实际工时，以显示实际成本是否在预算范围内。
Earned value USES your original cost estimates saved with a baseline and your actual work to date to show whether the actual costs incurred are on budget.
原材料、制造费用，人工及管理费用等总成本分摊至一个单位，主要用于库存估值及利润差异分析。
The total of raw materials, labor and overhead costs is allocated to a single unit. It is mainly used in inventory valuation and margin variance analysis.
该方法能改进传统挣值法在预测工期、成本方面产生的偏差，并且与传统挣值方法相比，增加了更多的原因分析信息。
It corrects the deviation derived from traditional earned value method when forecasting the duration and cost, and it supplies more analysis information than traditional earned value method.
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