{"id":5999,"date":"2018-07-11T10:06:03","date_gmt":"2018-07-11T10:06:03","guid":{"rendered":"http:\/\/www.presto.ma\/?p=5999"},"modified":"2018-07-19T09:22:59","modified_gmt":"2018-07-19T09:22:59","slug":"valor-adquirit-explicat-quatre-pagines","status":"publish","type":"post","link":"http:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/","title":{"rendered":"El valor adquirit explicat en quatre p\u00e0gines"},"content":{"rendered":"<h5 class=\"subtitle\"><address>Document original de RIB Spain \u201cEl valor ganado explicado en cuatro p\u00e1ginas\u201d<br>\r\nTraducci\u00f3 d\u2019\u00c0BAC Consultors del Vall\u00e8s\u201d<\/address><\/h5>\r\n<hr \/>\r\n<h2>Concepte de \u201cvalor adquirit\u201d<\/h2>\r\n<p>El m\u00e8tode del valor adquirit, o &#8220;Earned Value Management&#8221;, &#8220;EVM&#8221;, serveix per a calcular l\u2019avan\u00e7 d\u2019un projecte, \u00e9s a dir, la part executada, com a proporci\u00f3 del total.<\/p>\r\n<p>Si el projecte tingu\u00e9s nom\u00e9s una unitat d\u2019obra seria molt f\u00e0cil: Tenim una rasa de 1000 m, hem excavat 500 m, aleshores portem executat el 50% del projecte.<br>\r\nQuan tenim diverses unitats d\u2019obra amb diferent percentatge executat, per exemple, 500 m excavats de rasa i 400 m de canonada instal\u00b7lada, no podem sumar pomes amb peres.<br>\r\nPer a obtenir un percentatge global podem multiplicar cada unitat d\u2019obra pel seu cost.<br>\r\nPer exemple:<\/p>\r\n<table width=\"100%\" border=\"2\">\r\n<tr align=\"right\">\r\n<th width=\"20\"><\/th><th>Quantitat realitzada<\/th><th>Quantitat total<\/th><th>Cost unitari<\/th><th>Import realitzat<\/th><th>Import total<\/th><th>Avan\u00e7 %<\/th>\r\n<\/tr>\r\n<tr align=\"right\">\r\n<th align=\"left\">Rasa<\/td><td>500<\/td><td>1000<\/td><td>10<\/td><td>5.000<\/td><td>10.000<\/td><td>50,0<\/td>\r\n<\/tr>\r\n<tr align=\"right\">\r\n<th align=\"left\">Canonada<\/th><td>400<\/td><td>1000<\/td><td>20<\/td><td>8.000<\/td><td>20.000<\/td><td>40,0<\/td>\r\n<\/tr>\r\n<tr align=\"right\">\r\n<th align=\"left\">Obra<\/th><td><\/td><td><\/td><td><\/td><td>13.000<\/td><td>30.000<\/td><td>43,3<\/td>\r\n<\/tr>\r\n<\/table>\r\n<p>S\u2019anomena &#8220;valor adquirit&#8221; a l\u2019import realitzat. Quan es compara amb l\u2019import total s\u2019obt\u00e9 el percentatge d\u2019avan\u00e7.<\/p>\r\n<hr \/>\r\n<h2>Com es calcula<\/h2>\r\n<p>El problema \u00e9s decidir per quin cost es multiplica la quantitat executada.<\/p>\r\n<p>Des del punt de vista de l\u2019empresa constructora, tenim dos costos:<\/p>\r\n<ul>\r\n<li>El cost previst de la unitat d\u2019obra abans d\u2019iniciar-la, o cost objectiu, que serveix abans de licitar per calcular la oferta i el marge, i durant l\u2019execuci\u00f3 per veure les desviacions.<\/li>\r\n<li>El cost real, que s\u2019obt\u00e9 a mesura que s\u2019executa cada unitat d\u2019obra.<\/li>\r\n<\/ul>\r\n<p>Tamb\u00e9 existeix un preu, el que s\u2019ha ofert al client i es firma, per\u00f2 no t\u00e9 sentit utilitzar-lo en aquest cas, per que podria estar alterat per les condicions de l\u2019oferta i no aporta res sobre el cost estimat.<\/p>\r\n<p>Si utilitzem el cost real per a multiplicar la quantitat executada, \u00e9s a dir, l\u2019import real gastat fins el moment, estar\u00edem cometent dos errors.<\/p>\r\n<ul>\r\n<li>L\u2019efici\u00e8ncia de la gesti\u00f3 de l\u2019obra alteraria l\u2019avan\u00e7. Quan quelcom surt m\u00e9s car per que les coses no han funcionat b\u00e9, resultaria que augmenta el valor adquirit, com si estigu\u00e9ssim avan\u00e7ant m\u00e9s o l\u2019inrev\u00e9s.<\/li>\r\n<li>No tenim un cost real total de referencia, i aleshores tampoc podr\u00edem con\u00e8ixer la proporci\u00f3 d\u2019aquest cost que hem executat.<\/li>\r\n<\/ul>\r\n<p>Per aix\u00f2, per a calcular el valor adquirit s\u2019utilitza el cost unitari previst a l&#8217;inici:&#8221;Quantitat executada real pel cost estimat inicial &#8220;. El valor adquirit s\u2019anomena tamb\u00e9 &#8220;Earned Value&#8221; o &#8220;EV&#8221;. Antigament s\u2019anomenava &#8220;Budgeted Cost of Work Performed&#8221; o &#8220;BCWP&#8221;, que \u00e9s com s\u2019anomena a iTWO. A Presto s\u2019anomena &#8220;RealObj&#8221;, com correspon a la quantitat executada pel cost objectiu.<\/p>\r\n<p>El valor adquirit \u00e9s un import simb\u00f2lic, estrany. Es multiplica una quantitat real, que es veu a l\u2019obra, per un preu te\u00f2ric, previst a l\u2019inici, que no podem canviar.<\/p>\r\n<p>\u00c9s gr\u00e0cies a aix\u00f2 que no l\u2019afecta la gesti\u00f3, com s\u2019ha executat, sin\u00f3 nom\u00e9s quanta quantitat s\u2019ha executat. L\u2019import total previst, que \u00e9s la refer\u00e8ncia per a calcular l\u2019avan\u00e7, no canvia durant l\u2019obra. A aquest import l\u2019anomenem objectiu de cost, &#8220;Budget At Completion&#8221; o &#8220;BAC&#8221;. A Presto \u00e9s simplement &#8220;Obj&#8221;.<\/p>\r\n<hr \/>\r\n<h2>El cost<\/h2>\r\n<p>El cost real fins el moment el coneixem (o l\u2019haur\u00edem de con\u00e8ixer), a partir de les factures, comunicats d\u2019obra, etc. L\u2019anomenem &#8220;Actual Cost&#8221; o &#8220;AC&#8221; (antigament &#8220;Actual Cost of Work Performed&#8221; o &#8220;ACWP&#8221;). A Presto \u00e9s &#8220;Real&#8221;.<\/p>\r\n<p>Si dividim el valor adquirit, que \u00e9s el cost esperat de la part executada, pel seu cost real, obtenim l\u2019\u00edndex d\u2019acompliment del cost, o &#8220;Cost Performance \u00cdndex&#8221;, &#8220;CPI&#8221;. Si CPI \u00e9s major que 1, hi ha estalvi, doncs l\u2019obra executada ha costat menys del que s\u2019esperava.<\/p>\r\n<table width=\"100%\" border=\"2\">\r\n<tr align=\"right\">\r\n<th width=\"20\"><\/th><th>Quantitat realitzada<\/th><th>Preu estimat<\/th><th>Valor adquirit EV<\/th><th>Pressupost BAC<\/th><th>Avan\u00e7 %<\/th><th>Cost real AC<\/th><th>CPI<\/th>\r\n<\/tr>\r\n<tr align=\"right\">\r\n<th align=\"left\">Rasa<\/th><td>500<\/td><td>10<\/td><td>5.000<\/td><td>10.000<\/td><td>50<\/td><td>5.500<\/td><td>0,9091<\/td>\r\n<\/tr>\r\n<tr align=\"right\">\r\n<th align=\"left\">Canonada<\/th><td>400<\/td><td>20<\/td><td>8.000<\/td><td>20.000<\/td><td>40<\/td><td>7.800<\/td><td>1,0256<\/td>\r\n<\/tr>\r\n<tr align=\"right\">\r\n<th align=\"left\">Obra<\/th><td><\/td><td><\/td><td>13.000<\/td><td>30.000<\/td><td>43,3<\/td><td>13.300<\/td><td>0,9774<\/td>\r\n<\/tr>\r\n<\/table>\r\n<p>Com tots els valors, es pot calcular a nivell d\u2019unitat d\u2019obra, de cap\u00edtol o de tota l\u2019obra.<\/p>\r\n<hr \/>\r\n<h2>La planificaci\u00f3<\/h2>\r\n<p>Una obra gestionada correctament hauria de tenir una planificaci\u00f3. Si es aix\u00ed, a cada moment de l\u2019obra tindrem la quantitat de cada unitat d\u2019obra que s\u2019hauria d\u2019haver executat. Multiplicant aquesta quantitat pel cost estimat obtenim l\u2019import planificat, anomenat &#8220;Planned Value&#8221; o &#8220;PV&#8221; (antigament &#8220;Budgeted Cost for Work Scheduled&#8221; o &#8220;BCWS&#8221;). A Presto, &#8220;Plan&#8221;.<\/p>\r\n<table width=\"100%\" border=\"2\">\r\n<tr align=\"right\">\r\n<th width=\"20\"><\/th><th>Quantitat realitzada<\/th><th>Preu estimat<\/th><th>Valor adquirit EV<\/th><th>Pressupost BAC<\/th><th>Avan\u00e7 %<\/th><th>Quantitat planificada<\/th><th>Import planificat PV<\/th><th>CPI<\/th>\r\n<\/tr>\r\n<tr align=\"right\">\r\n<th align=\"left\">Rasa<\/th><td>500<\/td><td>10<\/td><td>5.000<\/td><td>10.000<\/td><td>50<\/td><td>500<\/td><td>5.000<\/td><td>0,9091<\/td>\r\n<\/tr>\r\n<tr align=\"right\">\r\n<th align=\"left\">Canonada<\/th><td>400<\/td><td>20<\/td><td>8.000<\/td><td>20.000<\/td><td>40<\/td><td>450<\/td><td>9.000<\/td><td>1,0256<\/td>\r\n<\/tr>\r\n<tr align=\"right\">\r\n<th align=\"left\">Obra<\/th><td><\/td><td><\/td><td>13.000<\/td><td>30.000<\/td><td>43,3<\/td><td><\/td><td>14.000<\/td><td>0,9774<\/td>\r\n<\/tr>\r\n<\/table>\r\n<p>Dividint el valor adquirit per l\u2019import planificat com abans, obtenim l\u2019\u00edndex d\u2019acompliment del temps, o &#8220;Schedule Performance Index&#8221;, &#8220;SPI&#8221;. Si \u00e9s major que 1, hi ha bestreta, doncs hem executat m\u00e9s obra de la esperada o a l\u2019inrev\u00e9s.<\/p>\r\n<hr \/>\r\n<h2>L\u2019estimaci\u00f3 final<\/h2>\r\n<p>L\u2019avantatge m\u00e9s important del m\u00e8tode del valor adquirit \u00e9s que permet preveure el que passar\u00e0 al final de l\u2019obra, tant en cost com en terminis.<\/p>\r\n<p>Per a estimar el cost final, que es denomina &#8220;Estimate At Completion&#8221; o &#8220;EAC&#8221;, es realitzen diverses hip\u00f2tesis.<\/p>\r\n<p>Es comen\u00e7a sempre acumulant el que ja s\u2019ha pagat (\u00e9s un cost &#8220;enfonsat&#8221;\/irrecuperable, que podr\u00edem anomenar &#8220;valor perdut&#8221;) a la estimaci\u00f3 de la part que queda per realitzar, &#8220;Estimate To Complete&#8221; o &#8220;ETC&#8221;. I aquesta part \u00e9s el pressupost inicial BAC menys el valor adquirit EV, que son conceptes comparables. No menys el cost real.<\/p>\r\nEAC = AC + \u2206(BAC &#8211; EV) = 13.300 + \u2206(30.000 &#8211; 13.000) = 13.300 + \u2206 (17.000)\r\n<p>A aquesta part se l\u2019hi aplicar\u00e0 l\u2019ajust \u2206 que es defineix a continuaci\u00f3.<\/p>\r\n<p>Si la desviaci\u00f3 fins el moment es considera at\u00edpica o no sistem\u00e0tica, \u00e9s a dir, varen succeir unes circumst\u00e0ncies positives o negatives que s\u2019han corregit o que no es tornaran a presentar, el que queda per construir no s\u2019ajusta i es mant\u00e9 com s\u2019havia estimat.<\/p>\r\nEAC1 = AC + (BAC &#8211; EV) = 13300 + 17000 = 30300 \r\n<p>Si per contra la desviaci\u00f3 fins el moment es considera t\u00edpica o sistem\u00e0tica, \u00e9s a dir, seguir\u00e0 igual fins que l\u2019obra finalitzi, al que queda per construir se l\u2019hi aplica la mateixa desviaci\u00f3 que al que ja s\u2019ha constru\u00eft, dividint per CPI:<\/p>\r\nEAC2 = AC + (BAC &#8211; EV) \/ CPI = 13.300 + 17.000 \/ 0,9774 = 30.692 \r\n<p>Tota l\u2019obra tindr\u00e0 la mateixa desviaci\u00f3 de cost que fins a la data present.<\/p>\r\n<p>Tamb\u00e9 es pot pensar que la variaci\u00f3 en temps afecta igualment al cost, doncs una obra m\u00e9s llarga representa m\u00e9s costos indirectes, m\u00e9s incid\u00e8ncies, i viceversa. En aquest cas s\u2019ajusta tamb\u00e9 dividint per l\u2019\u00edndex del termini:<\/p>\r\nEAC3 = AC + (BAC &#8211; EV) \/ (CPI x SPI) = 13.300 + 17.000 \/ (0,9774 x 0,9286) = 32.030 \r\n<p>Finalment, tamb\u00e9 es pot estimar de nou, com a &#8220;judici d\u2019expert&#8221;, el cost ETC de la part que queda:<\/p>\r\nEAC0 = AC + ETC\r\n<p>Les estimacions anteriors s\u2019assignen a Presto a variables con el prefix &#8220;Evm&#8221; i es proposa una variable m\u00e9s, &#8220;ObjReal&#8221;, que correspon a la quantitat objectiu calculada a l\u2019\u00faltim preu conegut a cada moment, ja sigui l\u2019objectiu, el de contracte o l\u2019obtingut realment.<\/p>\r\n<hr \/>\r\n<h2>Predicci\u00f3 del termini<\/h2>\r\n<p>Un sistema semblant al del cost, anomenat de la programaci\u00f3 adquirida, es pot aplicar per a predir el termini final, ajustant el termini en funci\u00f3 de la desviaci\u00f3.<\/p>\r\n<hr \/>\r\n<h2>El valor adquirit des del punt de vista del promotor<\/h2>\r\n<p>Quan el sistema d\u2019abonament \u00e9s per amidament real i preu tancat, com passa amb la contractaci\u00f3 p\u00fablica a Espanya i en moltes obres privades, el cost estimat de la part executada \u00e9s id\u00e8ntic al cost real, doncs els dos coincideixen amb la certificaci\u00f3. Te\u00f2ricament l\u2019obra sempre aniria b\u00e9.<\/p>\r\n<p>Per a aplicar el m\u00e8tode \u00e9s necessari diferenciar l\u2019import abonat que correspon a elements del projecte i pressupost inicials de les quantitats o els imports que sorgeixin durant l\u2019execuci\u00f3. Podem considerar que valor adquirit EV \u00e9s l\u2019import d\u2019executar all\u00f2 que figura al projecte i el cost real AC \u00e9s la certificaci\u00f3. Un cop calculats aquests dos imports, la resta \u00e9s id\u00e8ntic al sistema anterior.<\/p>\r\n<h5><a class=\"link\" title=\"Dos modelos de aplicaci\u00f3n del m\u00e9todo del valor ganado (EVM) para el sector de la construcci\u00f3n\" href=\"http:\/\/oa.upm.es\/8196\/\" target=\"_blank\">Dos modelos de aplicaci\u00f3n del m\u00e9todo del valor ganado (EVM) para el sector de la construcci\u00f3n<\/a><\/h5>\r\n<hr \/>\r\n<h2>Defici\u00e8ncies de  l\u2019EVM<\/h2>\r\n<p>L\u2019avan\u00e7 de l\u2019EVM es calcula nom\u00e9s en termes econ\u00f2mics, que poden no representar be l\u2019avan\u00e7 de l\u2019obra. L\u2019exemple cl\u00e0ssic \u00e9s la torre d\u2019un mili\u00f3 d\u2019euros amb un acabat d\u2019or d\u2019un mili\u00f3 d\u2019euros que \u00e9s col\u00b7loca el darrer dia (tamb\u00e9 pot valer una antena de telefonia amb un equip que val el mateix que l\u2019antena). La obra avan\u00e7a molt lentament i el darrer dia, de sobte, s\u2019arregla o s\u2019espatlla tot.<\/p>\r\n<p>Aquest defecte es pot corregir excloent el cost dels materials, utilitzant nom\u00e9s, per exemple, el cost dels recurs, o el nombre d\u2019hores utilitzades. O assignar pesos a cada activitat calculats de qualsevol altra manera.<\/p>\r\n<p>Un altre problema \u00e9s que l\u2019obra executada incrementa el valor adquirit sigui o no part del cam\u00ed cr\u00edtic de la planificaci\u00f3, i per tant es poden millorar els indicadors realitzant obra innecess\u00e0ria pel moment, i aix\u00f2 amagar\u00e0 que hi ha un retard a la part que s\u2019hauria d\u2019estar executant.<\/p>\r\n<p>Per a solucionar aquest problema es pot aplicar el m\u00e8tode exclusivament a les partides del cam\u00ed cr\u00edtic.<\/p>\r\n<hr \/>\r\n<h2>Inestabilitat<\/h2>\r\n<p>A les etapes inicials, els indicadors oscil\u00b7len bruscament, per que les desviacions s\u2019apliquen a l\u2019import pendent, que \u00e9s gran. A m\u00e9s, al final de l\u2019obra el coeficient SPI deixa d\u2019esser \u00fatil, per que EV acaba aconseguint PV, vagi com vagi l\u2019obra.<\/p>\r\n<p>Com avantatge, el EVM \u00e9s m\u00e9s predictiu que la planificaci\u00f3 per diagrama de barres, on, si quelcom s\u2019avan\u00e7a o es retarda, les activitats afectades es despla\u00e7aran en la mateixa mesura, o incl\u00fas menys, sense m\u00e9s an\u00e0lisi.<\/p>\r\n<hr \/>\r\n<h2>Us<\/h2>\r\n<p>El valor adquirit es pot utilitzar tant a Presto com a iTWO.<\/p>\r\n<hr \/>\r\n<div class=\"altres\">\r\n<h3>Documentaci\u00f3 en pdf&#8230;<\/h3>\r\n<h5><a class=\"pdf\" title=\"El valor el valor adquirit explicat en quatre p\u00e0gines\" href=\"http:\/\/www.presto.ma\/wp-content\/uploads\/El-valor-adquirit-explicat-en-quatre-p\u00e0gines.pdf\" target=\"_blank\">El valor adquirit explicat en quatre p\u00e0gines<\/a><\/h5>\r\n<h3>Document original&#8230;<\/h3>\r\n<h5><a class=\"pdf\" title=\"El valor ganado explicado en cuatro p\u00e1ginas\" href=\"http:\/\/www.presto.ma\/wp-content\/uploads\/El-valor-ganado-explicado-en-cuatro-paginas.pdf\" target=\"_blank\">El valor ganado explicado en cuatro p\u00e1ginas<\/a><\/h5>\r\n<\/div>\r\n\r\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content -->","protected":false},"excerpt":{"rendered":"<p>Document original de RIB Spain \u201cEl valor ganado explicado en cuatro p\u00e1ginas\u201d Traducci\u00f3 d\u2019\u00c0BAC Consultors del Vall\u00e8s\u201d Concepte de \u201cvalor adquirit\u201d El m\u00e8tode del valor adquirit, o &#8220;Earned Value Management&#8221;, &#8220;EVM&#8221;, serveix per a calcular l\u2019avan\u00e7 d\u2019un projecte, \u00e9s a &hellip; <a href=\"http:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><!-- AddThis Advanced Settings generic via filter on wp_trim_excerpt --><!-- AddThis Share Buttons generic via filter on wp_trim_excerpt --><\/p>\n","protected":false},"author":2,"featured_media":5922,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[62,106,92],"tags":[52,81,83,80,57,76,82],"class_list":["post-5999","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-ca","category-control-de-costos","category-notes-tecniques","tag-costos","tag-earned-value-management","tag-estimacio","tag-evm","tag-planificacio","tag-presto-ca","tag-previsio"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El valor adquirit explicat en quatre p\u00e0gines - Presto<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El valor adquirit explicat en quatre p\u00e0gines - Presto\" \/>\n<meta property=\"og:description\" content=\"Document original de RIB Spain \u201cEl valor ganado explicado en cuatro p\u00e1ginas\u201d Traducci\u00f3 d\u2019\u00c0BAC Consultors del Vall\u00e8s\u201d Concepte de \u201cvalor adquirit\u201d El m\u00e8tode del valor adquirit, o &#8220;Earned Value Management&#8221;, &#8220;EVM&#8221;, serveix per a calcular l\u2019avan\u00e7 d\u2019un projecte, \u00e9s a &hellip; Continue reading &rarr;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/\" \/>\n<meta property=\"og:site_name\" content=\"Presto\" \/>\n<meta property=\"article:published_time\" content=\"2018-07-11T10:06:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-07-19T09:22:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.presto.ma\/wp-content\/uploads\/Logo-Presto.png\" \/>\n\t<meta property=\"og:image:width\" content=\"200\" \/>\n\t<meta property=\"og:image:height\" content=\"66\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"vicens\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"vicens\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/\"},\"author\":{\"name\":\"vicens\",\"@id\":\"http:\\\/\\\/www.presto.ma\\\/#\\\/schema\\\/person\\\/3c056e80dd8b079365b5ca5523914e68\"},\"headline\":\"El valor adquirit explicat en quatre p\u00e0gines\",\"datePublished\":\"2018-07-11T10:06:03+00:00\",\"dateModified\":\"2018-07-19T09:22:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/\"},\"wordCount\":1678,\"image\":{\"@id\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/www.presto.ma\\\/wp-content\\\/uploads\\\/Logo-Presto.png\",\"keywords\":[\"costos\",\"Earned Value Management\",\"estimaci\u00f3\",\"EVM\",\"planificaci\u00f3\",\"Presto\",\"previsi\u00f3\"],\"articleSection\":[\"Blog\",\"Control de costos\",\"Notes t\u00e8cniques\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/\",\"url\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/\",\"name\":\"El valor adquirit explicat en quatre p\u00e0gines - Presto\",\"isPartOf\":{\"@id\":\"http:\\\/\\\/www.presto.ma\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/#primaryimage\"},\"thumbnailUrl\":\"http:\\\/\\\/www.presto.ma\\\/wp-content\\\/uploads\\\/Logo-Presto.png\",\"datePublished\":\"2018-07-11T10:06:03+00:00\",\"dateModified\":\"2018-07-19T09:22:59+00:00\",\"author\":{\"@id\":\"http:\\\/\\\/www.presto.ma\\\/#\\\/schema\\\/person\\\/3c056e80dd8b079365b5ca5523914e68\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/#primaryimage\",\"url\":\"http:\\\/\\\/www.presto.ma\\\/wp-content\\\/uploads\\\/Logo-Presto.png\",\"contentUrl\":\"http:\\\/\\\/www.presto.ma\\\/wp-content\\\/uploads\\\/Logo-Presto.png\",\"width\":200,\"height\":66},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.presto.ma\\\/ca\\\/valor-adquirit-explicat-quatre-pagines\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"http:\\\/\\\/www.presto.ma\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"El valor adquirit explicat en quatre p\u00e0gines\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\\\/\\\/www.presto.ma\\\/#website\",\"url\":\"http:\\\/\\\/www.presto.ma\\\/\",\"name\":\"Presto\",\"description\":\"Gestion de co\u00fbts pour la construction\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\\\/\\\/www.presto.ma\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Person\",\"@id\":\"http:\\\/\\\/www.presto.ma\\\/#\\\/schema\\\/person\\\/3c056e80dd8b079365b5ca5523914e68\",\"name\":\"vicens\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/228125356b30d900ee86c163f8f46810d268d1f87f3736999dca28f11fa5ded1?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/228125356b30d900ee86c163f8f46810d268d1f87f3736999dca28f11fa5ded1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/228125356b30d900ee86c163f8f46810d268d1f87f3736999dca28f11fa5ded1?s=96&d=mm&r=g\",\"caption\":\"vicens\"},\"url\":\"http:\\\/\\\/www.presto.ma\\\/ca\\\/author\\\/vicens\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"El valor adquirit explicat en quatre p\u00e0gines - Presto","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/","og_locale":"ca_ES","og_type":"article","og_title":"El valor adquirit explicat en quatre p\u00e0gines - Presto","og_description":"Document original de RIB Spain \u201cEl valor ganado explicado en cuatro p\u00e1ginas\u201d Traducci\u00f3 d\u2019\u00c0BAC Consultors del Vall\u00e8s\u201d Concepte de \u201cvalor adquirit\u201d El m\u00e8tode del valor adquirit, o &#8220;Earned Value Management&#8221;, &#8220;EVM&#8221;, serveix per a calcular l\u2019avan\u00e7 d\u2019un projecte, \u00e9s a &hellip; Continue reading &rarr;","og_url":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/","og_site_name":"Presto","article_published_time":"2018-07-11T10:06:03+00:00","article_modified_time":"2018-07-19T09:22:59+00:00","og_image":[{"width":200,"height":66,"url":"https:\/\/www.presto.ma\/wp-content\/uploads\/Logo-Presto.png","type":"image\/png"}],"author":"vicens","twitter_misc":{"Escrit per":"vicens","Temps estimat de lectura":"8 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/#article","isPartOf":{"@id":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/"},"author":{"name":"vicens","@id":"http:\/\/www.presto.ma\/#\/schema\/person\/3c056e80dd8b079365b5ca5523914e68"},"headline":"El valor adquirit explicat en quatre p\u00e0gines","datePublished":"2018-07-11T10:06:03+00:00","dateModified":"2018-07-19T09:22:59+00:00","mainEntityOfPage":{"@id":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/"},"wordCount":1678,"image":{"@id":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/#primaryimage"},"thumbnailUrl":"http:\/\/www.presto.ma\/wp-content\/uploads\/Logo-Presto.png","keywords":["costos","Earned Value Management","estimaci\u00f3","EVM","planificaci\u00f3","Presto","previsi\u00f3"],"articleSection":["Blog","Control de costos","Notes t\u00e8cniques"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/","url":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/","name":"El valor adquirit explicat en quatre p\u00e0gines - Presto","isPartOf":{"@id":"http:\/\/www.presto.ma\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/#primaryimage"},"image":{"@id":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/#primaryimage"},"thumbnailUrl":"http:\/\/www.presto.ma\/wp-content\/uploads\/Logo-Presto.png","datePublished":"2018-07-11T10:06:03+00:00","dateModified":"2018-07-19T09:22:59+00:00","author":{"@id":"http:\/\/www.presto.ma\/#\/schema\/person\/3c056e80dd8b079365b5ca5523914e68"},"breadcrumb":{"@id":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/#primaryimage","url":"http:\/\/www.presto.ma\/wp-content\/uploads\/Logo-Presto.png","contentUrl":"http:\/\/www.presto.ma\/wp-content\/uploads\/Logo-Presto.png","width":200,"height":66},{"@type":"BreadcrumbList","@id":"https:\/\/www.presto.ma\/ca\/valor-adquirit-explicat-quatre-pagines\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"http:\/\/www.presto.ma\/ca\/"},{"@type":"ListItem","position":2,"name":"El valor adquirit explicat en quatre p\u00e0gines"}]},{"@type":"WebSite","@id":"http:\/\/www.presto.ma\/#website","url":"http:\/\/www.presto.ma\/","name":"Presto","description":"Gestion de co\u00fbts pour la construction","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/www.presto.ma\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Person","@id":"http:\/\/www.presto.ma\/#\/schema\/person\/3c056e80dd8b079365b5ca5523914e68","name":"vicens","image":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/secure.gravatar.com\/avatar\/228125356b30d900ee86c163f8f46810d268d1f87f3736999dca28f11fa5ded1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/228125356b30d900ee86c163f8f46810d268d1f87f3736999dca28f11fa5ded1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/228125356b30d900ee86c163f8f46810d268d1f87f3736999dca28f11fa5ded1?s=96&d=mm&r=g","caption":"vicens"},"url":"http:\/\/www.presto.ma\/ca\/author\/vicens\/"}]}},"_links":{"self":[{"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/posts\/5999","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/comments?post=5999"}],"version-history":[{"count":35,"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/posts\/5999\/revisions"}],"predecessor-version":[{"id":6057,"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/posts\/5999\/revisions\/6057"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/media\/5922"}],"wp:attachment":[{"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/media?parent=5999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/categories?post=5999"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.presto.ma\/ca\/wp-json\/wp\/v2\/tags?post=5999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}