Integrated Cost–Schedule Performance Analytics in Tidal Reclamation Infrastructure Projects: An Earned Value Management Approach

Abstract

Tidal reclamation network rehabilitation projects play a critical role in water resource management but are often characterized by high complexity, leading to frequent schedule delays and cost overruns. This study aims to evaluate project schedule and cost performance using the Earned Value Management (EVM) method as an integrated and quantitative project control approach. A quantitative descriptive case study was conducted based on a 210-day project schedule with a total Budget at Completion (BAC) of IDR 4.58 billion. The analysis involves the calculation of Planned Value (PV), Earned Value (EV), and Actual Cost (AC), followed by the assessment of project performance using the Schedule Performance Index (SPI) and Cost Performance Index (CPI), as well as visualization through the EVM (PV–EV–AC) curve. The results indicate that the PV distribution follows a typical S-curve pattern, with approximately 44.78% of the total budget allocated by the midpoint of the project and more than 88% before the final phase. The EVM analysis reveals that EV remains below PV while AC exceeds EV, indicating schedule delays and cost inefficiencies. This is supported by SPI and CPI values below one (SPI ≈ 0.92; CPI ≈ 0.91), confirming suboptimal project performance. These findings demonstrate that EVM provides an effective early warning system for identifying deviations in project execution. In conclusion, the application of EVM enhances the effectiveness of project control and supports managerial decision-making in complex water infrastructure projects, although its accuracy depends on the availability and reliability of project data.