Cost Forecasting with the ETC, VAC and TCPI | Project Management Key Concepts

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Cost Forecasting with the ETC, VAC and TCPI | Project Management Key Concepts

Estimate to Complete, Variance at Completion, and To Complete Performance Index

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Can you explain how VAC narrates behind or ahead of schedule, when it is estimated difference in cost at the completion?
Shouldn't it say that we have spent more or less than the planned value (cost) ?
I'm confused.

prachichaphekar