Variance At Completion
Money
Variance At Completion (VAC) is the projected cost variance at project completion. It's a prediction of the expected difference between the budgeted and actual costs at the end of the project.
Formula
VAC = Budget at Completion (BAC) - Estimate at Completion (EAC)
Example
If the BAC is $240,000 and the EAC is $250,000, the VAC is -$10,000, indicating an expected overrun.