EAC Description of Economic Sectors /Activities NACE Rev. 2Economic Sectors/Activities
1Agriculture, forestry and fishing 01.11 Growing of cereals (except rice), leguminous crops and oil seeds
1Agriculture, forestry and fishing 01.12 Growing of rice
1Agriculture, forestry and fishing 01.13 Growing of vegetables and melons, roots and tubers
1Agriculture, forestry and fishing 01.14 Growing of sugar cane
1Agriculture, forestry and fishing 01.15 Growing of tobacco
1Agriculture, forestry and fishing 01.16 Growing of fibre crops
1Agriculture, forestry and fishing 01.19 Growing of other non-perennial crops
1Agriculture, forestry and fishing 01.21 Growing of grapes
1Agriculture, forestry and fishing 01.22 Growing of tropical and subtropical fruits
1Agriculture, forestry and fishing 01.23 Growing of citrus fruits
1Agriculture, forestry and fishing 01.24 Growing of pome fruits and stone fruits
1Agriculture, forestry and fishing 01.25 Growing of other tree and bush fruits and nuts
1Agriculture, forestry and fishing 01.26 Growing of oleaginous fruits
1Agriculture, forestry and fishing 01.27 Growing of beverage crops
1Agriculture, forestry and fishing 01.28 Growing of spices, aromatic, drug and pharmaceutical crops
1Agriculture, forestry and fishing 01.29 Growing of other perennial crops Rubber trees, trees for extraction of sap: part of inclusion - growing of crops
n.e.c.
1Agriculture, forestry and fishing 01.30 Plant propagation
1Agriculture, forestry and fishing 01.41 Raising of dairy cattle
1Agriculture, forestry and fishing 01.42 Raising of other cattle and buffaloes
1Agriculture, forestry and fishing 01.43 Raising of horses and other equines
1Agriculture, forestry and fishing 01.44 Raising of camels and camelids
1Agriculture, forestry and fishing 01.45 Raising of sheep and goats
1Agriculture, forestry and fishing 01.46 Raising of swine/pigs
1Agriculture, forestry and fishing 01.47 Raising of poultry
1Agriculture, forestry and fishing 01.49 Raising of other animals
1Agriculture, forestry and fishing 01.50 Mixed farming
1Agriculture, forestry and fishing 01.61 Support activities for crop production
1Agriculture, forestry and fishing 01.62 Support activities for animal production
1Agriculture, forestry and fishing 01.63 Post-harvest crop activities
1Agriculture, forestry and fishing 01.64 Seed processing for propagation
1Agriculture, forestry and fishing 01.70 Hunting, trapping and related service activities
1Agriculture, forestry and fishing 02.10 Silviculture and other forestry activities
1Agriculture, forestry and fishing 02.20 Logging
1Agriculture, forestry and fishing 02.30 Gathering of wild growing non-wood products
1Agriculture, forestry and fishing 02.40 Support services to forestry
1Agriculture, forestry and fishing 03.11 Marine fishing
1Agriculture, forestry and fishing 03.12 Freshwater fishing
1Agriculture, forestry and fishing 03.21 Marine aquaculture
1Agriculture, forestry and fishing 03.22 Freshwater aquaculture
2Mining and quarrying 05.10 Mining of hard coal
2Mining and quarrying 05.20 Mining of lignite
2Mining and quarrying 06.10 Extraction of crude petroleum
2Mining and quarrying 06.20 Extraction of natural gas
2Mining and quarrying 07.10 Mining of iron ores
2Mining and quarrying 07.21 Mining of uranium and thorium ores
2Mining and quarrying 07.29 Mining of other non-ferrous metal ores
2Mining and quarrying 08.11 Quarrying of ornamental and building stone, limestone, gypsum, chalk and slate
2Mining and quarrying 08.12 Operation of gravel and sand pits; mining of clays and kaolin
2Mining and quarrying 08.91 Mining of chemical and fertiliser minerals
2Mining and quarrying 08.92 Extraction of peat
2Mining and quarrying 08.93 Extraction of salt
2Mining and quarrying 08.99 Other mining and quarrying n.e.c.
2Mining and quarrying 09.10 Support activities for petroleum and natural gas extraction
2Mining and quarrying 09.90 Support activities for other mining and quarrying
3Food products, beverages and tobacco 10.11 Processing and preserving of meat
3Food products, beverages and tobacco 10.12 Processing and preserving of poultry meat
3Food products, beverages and tobacco 10.13 Production of meat and poultry meat products
3Food products, beverages and tobacco 10.20 Processing and preserving of fish, crustaceans and molluscs
3Food products, beverages and tobacco 10.31 Processing and preserving of potatoes
3Food products, beverages and tobacco 10.32 Manufacture of fruit and vegetable juice
3Food products, beverages and tobacco 10.39 Other processing and preserving of fruit and vegetables
3Food products, beverages and tobacco 10.41 Manufacture of oils and fats
3Food products, beverages and tobacco 10.42 Manufacture of margarine and similar edible fats
3Food products, beverages and tobacco 10.51 Operation of dairies and cheese making
3Food products, beverages and tobacco 10.52 Manufacture of ice cream
3Food products, beverages and tobacco 10.61 Manufacture of grain mill products
3Food products, beverages and tobacco 10.62 Manufacture of starches and starch products
3Food products, beverages and tobacco 10.71 Manufacture of bread; manufacture of fresh pastry goods and cakes
3Food products, beverages and tobacco 10.72 Manufacture of rusks and biscuits; manufacture of preserved pastry goods and cakes 3Food products, beverages and tobacco 10.73 Manufacture of macaroni, noodles, couscous and similar farinaceous products
3Food products, beverages and tobacco 10.81 Manufacture of sugar
3Food products, beverages and tobacco 10.82 Manufacture of cocoa, chocolate and sugar confectionery
3Food products, beverages and tobacco 10.83 Processing of tea and coffee
3Food products, beverages and tobacco 10.84 Manufacture of condiments and seasonings
3Food products, beverages and tobacco 10.85 Manufacture of prepared meals and dishes
3Food products, beverages and tobacco 10.86 Manufacture of homogenised food preparations and dietetic food
3Food products, beverages and tobacco 10.89 Manufacture of other food products n.e.c.
3Food products, beverages and tobacco 10.91 Manufacture of prepared feeds for farm animals
3Food products, beverages and tobacco 10.92 Manufacture of prepared pet foods
3Food products, beverages and tobacco 11.01 Distilling, rectifying and blending of spirits
3Food products, beverages and tobacco 11.02 Manufacture of wine from grape
3Food products, beverages and tobacco 11.03 Manufacture of cider and other fruit wines
3Food products, beverages and tobacco 11.04 Manufacture of other non-distilled fermented beverages
3Food products, beverages and tobacco 11.05 Manufacture of beer
3Food products, beverages and tobacco 11.06 Manufacture of malt
3Food products, beverages and tobacco 11.07 Manufacture of soft drinks; production of mineral waters and other bottled waters
3Food products, beverages and tobacco 12.00 Manufacture of tobacco products
4Textiles and textile products 13.10 Preparation and spinning of textile fibres
4Textiles and textile products 13.20 Weaving of textiles
4Textiles and textile products 13.30 Finishing of textiles
4Textiles and textile products 13.91 Manufacture of knitted and crocheted fabrics
4Textiles and textile products 13.92 Manufacture of made-up textile articles, except apparel
4Textiles and textile products 13.93 Manufacture of carpets and rugs
4Textiles and textile products 13.94 Manufacture of cordage, rope, twine and netting
4Textiles and textile products 13.95 Manufacture of non-wovens and articles made from non-wovens, except apparel
4Textiles and textile products 13.96 Manufacture of other technical and industrial textiles
4Textiles and textile products 13.99 Manufacture of other textiles n.e.c.
4Textiles and textile products 14.11 Manufacture of leather clothes
4Textiles and textile products 14.12 Manufacture of workwear
4Textiles and textile products 14.13 Manufacture of other outerwear
4Textiles and textile products 14.14 Manufacture of underwear
4Textiles and textile products 14.19 Manufacture of other wearing apparel and accessories
4Textiles and textile products 14.20 Manufacture of articles of fur
4Textiles and textile products 14.31 Manufacture of knitted and crocheted hosiery
4Textiles and textile products 14.39 Manufacture of other knitted and crocheted apparel
5Leather and leather products 15.11 Tanning and dressing of leather; dressing and dyeing of fur
5Leather and leather products 15.12 Manufacture of luggage, handbags and the like, saddlery and harness
5Leather and leather products 15.20 Manufacture of footwear
6Wood and wood products 16.10 Sawmilling and planing of wood
6Wood and wood products 16.21 Manufacture of veneer sheets and wood-based panels
6Wood and wood products 16.22 Manufacture of assembled parquet floors
6Wood and wood products 16.23 Manufacture of other builders' carpentry and joinery
6Wood and wood products 16.24 Manufacture of wooden containers
6Wood and wood products 16.29 Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials 7Pulp, paper and paper products 17.11 Manufacture of pulp
7Pulp, paper and paper products 17.12 Manufacture of paper and paperboard
7Pulp, paper and paper products 17.21 Manufacture of corrugated paper and paperboard and of containers of paper and paperboard
7Pulp, paper and paper products 17.22 Manufacture of household and sanitary goods and of toilet requisites
7Pulp, paper and paper products 17.23 Manufacture of paper stationery
7Pulp, paper and paper products 17.24 Manufacture of wallpaper
7Pulp, paper and paper products 17.29 Manufacture of other articles of paper and paperboard
9Printing companies 18.11 Printing of newspapers
9Printing companies 18.12 Other printing
9Printing companies 18.13 Pre-press and pre-media services
9Printing companies 18.14 Binding and related services
9Printing companies 18.20 Reproduction of recorded media
10Manufacture of coke and refined petroleum products 19.10 Manufacture of coke oven products
10Manufacture of coke and refined petroleum products 19.20 Manufacture of refined petroleum products
12Chemicals, chemical products and fibres 20.11 Manufacture of industrial gases
12Chemicals, chemical products and fibres 20.12 Manufacture of dyes and pigments
12Chemicals, chemical products and fibres 20.13 Manufacture of other inorganic basic chemicals
12Chemicals, chemical products and fibres 20.14 Manufacture of other organic basic chemicals
12Chemicals, chemical products and fibres 20.15 Manufacture of fertilisers and nitrogen compounds
12Chemicals, chemical products and fibres 20.16 Manufacture of plastics in primary forms
12Chemicals, chemical products and fibres 20.17 Manufacture of synthetic rubber in primary forms
12Chemicals, chemical products and fibres 20.20 Manufacture of pesticides and other agrochemical products
12Chemicals, chemical products and fibres 20.30 Manufacture of paints, varnishes and similar coatings, printing ink and mastics 12Chemicals, chemical products and fibres 20.41 Manufacture of soap and detergents, cleaning and polishing preparations
12Chemicals, chemical products and fibres 20.42 Manufacture of perfumes and toilet preparations
12Chemicals, chemical products and fibres 20.51 Manufacture of explosives
12Chemicals, chemical products and fibres 20.52 Manufacture of glues
12Chemicals, chemical products and fibres 20.53 Manufacture of essential oils
12Chemicals, chemical products and fibres 20.59 Manufacture of other chemical products n.e.c.
12Chemicals, chemical products and fibres 20.60 Manufacture of man-made fibres
13Pharmaceuticals 21.10 Manufacture of basic pharmaceutical products
13Pharmaceuticals 21.20 Manufacture of pharmaceutical preparations
14Rubber and plastic products 22.11 Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres 14Rubber and plastic products 22.19 Manufacture of other rubber products
14Rubber and plastic products 22.21 Manufacture of plastic plates, sheets, tubes and profiles
14Rubber and plastic products 22.22 Manufacture of plastic packing goods
14Rubber and plastic products 22.23 Manufacture of builders’ ware of plastic
14Rubber and plastic products 22.29 Manufacture of other plastic products
15Non-metallic mineral products 23.11 Manufacture of flat glass
15Non-metallic mineral products 23.12 Shaping and processing of flat glass
15Non-metallic mineral products 23.13 Manufacture of hollow glass
15Non-metallic mineral products 23.14 Manufacture of glass fibres
15Non-metallic mineral products 23.19 Manufacture and processing of other glass, including technical glassware
15Non-metallic mineral products 23.20 Manufacture of refractory products
15Non-metallic mineral products 23.31 Manufacture of ceramic tiles and flags
15Non-metallic mineral products 23.32 Manufacture of bricks, tiles and construction products, in baked clay
15Non-metallic mineral products 23.41 Manufacture of ceramic household and ornamental articles
15Non-metallic mineral products 23.42 Manufacture of ceramic sanitary fixtures
15Non-metallic mineral products 23.43 Manufacture of ceramic insulators and insulating fittings
15Non-metallic mineral products 23.44 Manufacture of other technical ceramic products
15Non-metallic mineral products 23.49 Manufacture of other ceramic products
16Concrete, cement, lime, plaster etc 23.51 Manufacture of cement
16Concrete, cement, lime, plaster etc 23.52 Manufacture of lime and plaster
16Concrete, cement, lime, plaster etc 23.61 Manufacture of concrete products for construction purposes
16Concrete, cement, lime, plaster etc 23.62 Manufacture of plaster products for construction purposes
16Concrete, cement, lime, plaster etc 23.63 Manufacture of ready-mixed concrete
16Concrete, cement, lime, plaster etc 23.64 Manufacture of mortars
16Concrete, cement, lime, plaster etc 23.65 Manufacture of fibre cement
16Concrete, cement, lime, plaster etc 23.69 Manufacture of other articles of concrete, plaster and cement
15Non-metallic mineral products 23.70 Cutting, shaping and finishing of stone
15Non-metallic mineral products 23.91 Production of abrasive products
15Non-metallic mineral products 23.99 Manufacture of other non-metallic mineral products n.e.c.
17Basic metals and fabricated metal products 24.10 Manufacture of basic iron and steel and of ferro-alloys
17Basic metals and fabricated metal products 24.20 Manufacture of tubes, pipes, hollow profiles and related fittings, of steel 17Basic metals and fabricated metal products 24.31 Cold drawing of bars
17Basic metals and fabricated metal products 24.32 Cold rolling of narrow strip
17Basic metals and fabricated metal products 24.33 Cold forming or folding
17Basic metals and fabricated metal products 24.34 Cold drawing of wire
17Basic metals and fabricated metal products 24.41 Precious metals production
17Basic metals and fabricated metal products 24.42 Aluminium production
17Basic metals and fabricated metal products 24.43 Lead, zinc and tin production
17Basic metals and fabricated metal products 24.44 Copper production
17Basic metals and fabricated metal products 24.45 Other non-ferrous metal production
11Nuclear fuel 24.46 Processing of nuclear fuel
17Basic metals and fabricated metal products 24.51 Casting of iron
17Basic metals and fabricated metal products 24.52 Casting of steel
17Basic metals and fabricated metal products 24.53 Casting of light metals
17Basic metals and fabricated metal products 24.54 Casting of other non-ferrous metals
17Basic metals and fabricated metal products 25.11 Manufacture of metal structures and parts of structures
17Basic metals and fabricated metal products 25.12 Manufacture of doors and windows of metal
17Basic metals and fabricated metal products 25.21 Manufacture of central heating radiators and boilers
17Basic metals and fabricated metal products 25.29 Manufacture of other tanks, reservoirs and containers of metal
17Basic metals and fabricated metal products 25.30 Manufacture of steam generators, except central heating hot water boilers 18Machinery and equipment 25.40 Manufacture of weapons and ammunition
17Basic metals and fabricated metal products 25.50 Forging, pressing, stamping and roll-forming of metal; powder metallurgy 17Basic metals and fabricated metal products 25.61 Treatment and coating of metals
17Basic metals and fabricated metal products 25.62 Machining
17Basic metals and fabricated metal products 25.71 Manufacture of cutlery
17Basic metals and fabricated metal products 25.72 Manufacture of locks and hinges Except repair
17Basic metals and fabricated metal products 25.73 Manufacture of tools
17Basic metals and fabricated metal products 25.91 Manufacture of steel drums and similar containers
17Basic metals and fabricated metal products 25.92 Manufacture of light metal packaging
17Basic metals and fabricated metal products 25.93 Manufacture of wire products, chain and springs
17Basic metals and fabricated metal products 25.94 Manufacture of fasteners and screw machine products
17Basic metals and fabricated metal products 25.99 Manufacture of other fabricated metal products n.e.c.
19Electrical and optical equipment 26.11 Manufacture of electronic components
19Electrical and optical equipment 26.12 Manufacture of loaded electronic boards
19Electrical and optical equipment 26.20 Manufacture of computers and peripheral equipment
19Electrical and optical equipment 26.30 Manufacture of communication equipment
19Electrical and optical equipment 26.40 Manufacture of consumer electronics
19Electrical and optical equipment 26.51 Manufacture of instruments and appliances for measuring, testing and navigation
19Electrical and optical equipment 26.52 Manufacture of watches and clocks
19Electrical and optical equipment 26.60 Manufacture of irradiation, electromedical and electrotherapeutic equipment
19Electrical and optical equipment 26.70 Manufacture of optical instruments and photographic equipment
19Electrical and optical equipment 26.80 Manufacture of magnetic and optical media
19Electrical and optical equipment 27.11 Manufacture of electric motors, generators and transformers
19Electrical and optical equipment27.12 Manufacture of electricity distribution and control apparatus
19Electrical and optical equipment 27.20 Manufacture of batteries and accumulators
19Electrical and optical equipment 27.31 Manufacture of fibre optic cables
19Electrical and optical equipment 27.32 Manufacture of other electronic and electric wires and cables
19Electrical and optical equipment 27.33 Manufacture of wiring devices
19Electrical and optical equipment 27.40 Manufacture of electric lighting equipment
19Electrical and optical equipment 27.51 Manufacture of electric domestic appliances
19Electrical and optical equipment 27.52 Manufacture of non-electric domestic appliances
19Electrical and optical equipment 27.90 Manufacture of other electrical equipment
18Machinery and equipment 28.11 Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
18Machinery and equipment 28.12 Manufacture of fluid power equipment
18Machinery and equipment 28.13 Manufacture of other pumps and compressors
18Machinery and equipment 28.14 Manufacture of other taps and valves
18Machinery and equipment 28.15 Manufacture of bearings, gears, gearing and driving elements
18Machinery and equipment 28.21 Manufacture of ovens, furnaces and furnace burners
18Machinery and equipment 28.22 Manufacture of lifting and handling equipment
18Machinery and equipment 28.23 Manufacture of office machinery and equipment (except computers and peripheral equipment) 18Machinery and equipment 28.24 Manufacture of power-driven hand tools
18Machinery and equipment 28.25 Manufacture of non-domestic cooling and ventilation equipment
18Machinery and equipment 28.29 Manufacture of other general-purpose machinery n.e.c.
18Machinery and equipment 28.30 Manufacture of agricultural and forestry machinery
18Machinery and equipment 28.41 Manufacture of metal forming machinery
18Machinery and equipment 28.49 Manufacture of other machine tools
18Machinery and equipment 28.91 Manufacture of machinery for metallurgy
18Machinery and equipment 28.92 Manufacture of machinery for mining, quarrying and construction
18Machinery and equipment 28.93 Manufacture of machinery for food, beverage and tobacco processing
18Machinery and equipment 28.94 Manufacture of machinery for textile, apparel and leather production
18Machinery and equipment 28.95 Manufacture of machinery for paper and paperboard production
18Machinery and equipment 28.96 Manufacture of plastics and rubber machinery
18Machinery and equipment 28.99 Manufacture of other special-purpose machinery n.e.c.
22Other transport equipment 29.10 Manufacture of motor vehicles
22Other transport equipment 29.20 Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers 22Other transport equipment 29.31 Manufacture of electrical and electronic equipment for motor vehicles
22Other transport equipment 29.32 Manufacture of other parts and accessories for motor vehicles
20Shipbuilding 30.11 Building of ships and floating structures
20Shipbuilding 30.12 Building of pleasure and sporting boats
22Other transport equipment 30.20 Manufacture of railway locomotives and rolling stock
21Aerospace 30.30 Manufacture of air and spacecraft and related machinery
18Machinery and equipment 30.40 Manufacture of military fighting vehicles
22Other transport equipment 30.91 Manufacture of motorcycles
22Other transport equipment 30.92 Manufacture of bicycles and invalid carriages
22Other transport equipment 30.99 Manufacture of other transport equipment n.e.c.
23Manufacturing not elsewhere classified 31.01 Manufacture of office and shop furniture
23Manufacturing not elsewhere classified 31.02 Manufacture of kitchen furniture
23Manufacturing not elsewhere classified 31.03 Manufacture of mattresses
23Manufacturing not elsewhere classified 31.09 Manufacture of other furniture
23Manufacturing not elsewhere classified 32.11 Striking of coins
23Manufacturing not elsewhere classified 32.12 Manufacture of jewellery and related articles
23Manufacturing not elsewhere classified 32.13 Manufacture of imitation jewellery and related articles
23Manufacturing not elsewhere classified 32.20 Manufacture of musical instruments
23Manufacturing not elsewhere classified 32.30 Manufacture of sports goods
23Manufacturing not elsewhere classified 32.40 Manufacture of games and toys
23Manufacturing not elsewhere classified 32.50 Manufacture of medical and dental instruments and supplies 23Manufacturing not elsewhere classified 32.91 Manufacture of brooms and brushes
23Manufacturing not elsewhere classified 32.99 Other manufacturing n.e.c.
17Basic metals and fabricated metal products 33.11 Repair of fabricated metal products
18Machinery and equipment 33.12 Repair of machinery
19Electrical and optical equipment 33.13 Repair of electronic and optical equipment
19Electrical and optical equipment 33.14 Repair of electrical equipment
20Shipbuilding 33.15 Repair and maintenance of ships and boats
21Aerospace 33.16 Repair and maintenance of aircraft and spacecraft
22Other transport equipment 33.17 Repair and maintenance of other transport equipment
23Manufacturing not elsewhere classified 33.19 Repair of other equipment
18Machinery and equipment 33.20 Installation of industrial machinery and equipment
25Electricity supply 35.11 Production of electricity
25Electricity supply 35.12 Transmission of electricity
25Electricity supply 35.13 Distribution of electricity
25Electricity supply 35.14 Trade of electricity
26Gas supply 35.21 Manufacture of gas
26Gas supply 35.22 Distribution of gaseous fuels through mains
26Gas supply 35.23 Trade of gas through mains
27Water supply 35.30 Steam and air conditioning supply
27Water supply 36.00 Water collection, treatment and supply
39Other social services 37.00 Sewerage
39Other social services 38.11 Collection of non-hazardous waste
39Other social services 38.12 Collection of hazardous waste
39Other social services 38.21 Treatment and disposal of non-hazardous waste
39Other social services 38.22 Treatment and disposal of hazardous waste
24Recycling 38.31 Dismantling of wrecks
24Recycling 38.32 Recovery of sorted materials
39Other social services 39.00 Remediation activities and other waste management services
28Construction 41.10 Development of building projects
28Construction 41.20 Construction of residential and non-residential buildings
28Construction 42.11 Construction of roads and motorways
28Construction 42.12 Construction of railways and underground railways
28Construction 42.13 Construction of bridges and tunnels
28Construction 42.21 Construction of utility projects for fluids
28Construction 42.22 Construction of utility projects for electricity and telecommunications
28Construction 42.91 Construction of water projects
28Construction 42.99 Construction of other civil engineering projects n.e.c.
28Construction 43.11 Demolition
28Construction 43.12 Site preparation
28Construction 43.13 Test drilling and boring
28Construction 43.21 Electrical installation
28Construction 43.22 Plumbing, heat and air-conditioning installation
28Construction 43.29 Other construction installation
28Construction 43.31 Plastering
28Construction 43.32 Joinery installation
28Construction 43.33 Floor and wall covering
28Construction 43.34 Painting and glazing
28Construction 43.39 Other building completion and finishing
28Construction 43.91 Roofing activities
28Construction 43.99 Other specialised construction activities n.e.c.
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
45.11 Sale of cars and light motor vehicles
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
45.19 Sale of other motor vehicles
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
45.20 Maintenance and repair of motor vehicles
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
45.31 Wholesale trade of motor vehicle parts and accessories
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
45.32 Retail trade of motor vehicle parts and accessories
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
45.40 Sale, maintenance and repair of motorcycles and related parts and accessories
29Whole sale and retail trade; Repair of motor vehicles, motorcycles and personal and household goods 46.11 Agents involved in the sale of agricultural raw materials, live animals, textile raw materials and semi-finished
goods
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.12 Agents involved in the sale of fuels, ores, metals and industrial chemicals
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.13 Agents involved in the sale of timber and building materials
29Whole sale and retail trade; Repair of motor vehicles,
46.14 Agents involved in the sale of machinery, industrial equipment, ships and aircraft
motorcycles and personal and household goods
46.15 Agents involved in the sale of furniture, household goods, hardware and ironmongery 29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.16 Agents involved in the sale of textiles, clothing, fur, footwear and leather goods
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.17 Agents involved in the sale of food, beverages and tobacco
motorcycles and personal and household goods
46.18 Agents specialised in the sale of other particular products
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.19 Agents involved in the sale of a variety of goods
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.21 Wholesale of grain, unmanufactured tobacco, seeds and animal feeds
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.22 Wholesale of flowers and plants
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.23 Wholesale of live animals
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.24 Wholesale of hides, skins and leather
motorcycles and personal and household goods
46.31 Wholesale of fruit and vegetables
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.32 Wholesale of meat and meat products
motorcycles and personal and household goods
46.33 Wholesale of dairy products, eggs and edible oils and fats
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.34 Wholesale of beverages
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.35 Wholesale of tobacco products
motorcycles and personal and household goods
46.36 Wholesale of sugar and chocolate and sugar confectionery
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.37 Wholesale of coffee, tea, cocoa and spices
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.38 Wholesale of other food, including fish, crustaceans and molluscs
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.39 Non-specialised wholesale of food, beverages and tobacco
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.41 Wholesale of textiles
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.42 Wholesale of clothing and footwear
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.43 Wholesale of electrical household appliances
motorcycles and personal and household goods
46.44 Wholesale of china and glassware and cleaning materials
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.45 Wholesale of perfume and cosmetics
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.46 Wholesale of pharmaceutical goods
motorcycles and personal and household goods
46.47 Wholesale of furniture, carpets and lighting equipment
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.48 Wholesale of watches and jewellery
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.49 Wholesale of other household goods
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.51 Wholesale of computers, computer peripheral equipment and software
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.52 Wholesale of electronic and telecommunications equipment and parts
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.61 Wholesale of agricultural machinery, equipment and supplies
motorcycles and personal and household goods
46.62 Wholesale of machine tools
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.63 Wholesale of mining, construction and civil engineering machinery
motorcycles and personal and household goods
46.64 Wholesale of machinery for the textile industry and of sewing and knitting machines 29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.65 Wholesale of office furniture
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.66 Wholesale of other office machinery and equipment
motorcycles and personal and household goods
46.69 Wholesale of other machinery and equipment
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.71 Wholesale of solid, liquid and gaseous fuels and related products
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.72 Wholesale of metals and metal ores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.73 Wholesale of wood, construction materials and sanitary equipment
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.74 Wholesale of hardware, plumbing and heating equipment and supplies
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.75 Wholesale of chemical products
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
46.76 Wholesale of other intermediate products
motorcycles and personal and household goods
46.77 Wholesale of waste and scrap
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
46.90 Non-specialised wholesale trade
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
47.11 Retail sale in non-specialised stores with food, beverages or tobacco predominating
motorcycles and personal and household goods
47.19 Other retail sale in non-specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.21 Retail sale of fruit and vegetables in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.22 Retail sale of meat and meat products in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.23 Retail sale of fish, crustaceans and molluscs in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.24 Retail sale of bread, cakes, flour confectionery and sugar confectionery in specialised stores 29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
47.25 Retail sale of beverages in specialised stores
motorcycles and personal and household goods
47.26 Retail sale of tobacco products in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
47.29 Other retail sale of food in specialised stores
motorcycles and personal and household goods
47.30 Retail sale of automotive fuel in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
47.41 Retail sale of computers, peripheral units and software in specialised stores
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
47.42 Retail sale of telecommunications equipment in specialised stores
motorcycles and personal and household goods
47.43 Retail sale of audio and video equipment in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.51 Retail sale of textiles in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.52 Retail sale of hardware, paints and glass in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.53 Retail sale of carpets, rugs, wall and floor coverings in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.54 Retail sale of electrical household appliances in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.59 Retail sale of furniture, lighting equipment and other household articles in specialised stores 29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
47.61 Retail sale of books in specialised stores
motorcycles and personal and household goods
47.62 Retail sale of newspapers and stationery in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.63 Retail sale of music and video recordings in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
47.64 Retail sale of sporting equipment in specialised stores
motorcycles and personal and household goods
47.65 Retail sale of games and toys in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.71 Retail sale of clothing in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.72 Retail sale of footwear and leather goods in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.73 Dispensing chemist in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.74 Retail sale of medical and orthopaedic goods in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.75 Retail sale of cosmetic and toilet articles in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.76 Retail sale of flowers, plants, seeds, fertilisers, pet animals and pet food in specialised stores 29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.77 Retail sale of watches and jewellery in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.78 Other retail sale of new goods in specialised stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.79 Retail sale of second-hand goods in stores
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
47.81 Retail sale via stalls and markets of food, beverages and tobacco products
motorcycles and personal and household goods
47.82 Retail sale via stalls and markets of textiles, clothing and footwear
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
47.89 Retail sale via stalls and markets of other goods
motorcycles and personal and household goods
47.91 Retail sale via mail order houses or via Internet
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
47.99 Other retail sale not in stores, stalls or markets
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
31Transport, storage and communication 49.10 Passenger rail transport, interurban
31Transport, storage and communication 49.20 Freight rail transport
31Transport, storage and communication 49.31 Urban and suburban passenger land transport
31Transport, storage and communication 49.32 Taxi operation
31Transport, storage and communication 49.39 Other passenger land transport n.e.c.
31Transport, storage and communication 49.41 Freight transport by road
31Transport, storage and communication 49.42 Removal services
31Transport, storage and communication 49.50 Transport via pipeline
31Transport, storage and communication 50.10 Sea and coastal passenger water transport
31Transport, storage and communication 50.20 Sea and coastal freight water transport
31Transport, storage and communication 50.30 Inland passenger water transport
31Transport, storage and communication 50.40 Inland freight water transport
31Transport, storage and communication 51.10 Passenger air transport
31Transport, storage and communication 51.21 Freight air transport
31Transport, storage and communication 51.22 Space transport
31Transport, storage and communication 52.10 Warehousing and storage
31Transport, storage and communication 52.21 Service activities incidental to land transportation
31Transport, storage and communication 52.22 Service activities incidental to water transportation
31Transport, storage and communication 52.23 Service activities incidental to air transportation
31Transport, storage and communication 52.24 Cargo handling
31Transport, storage and communication 52.29 Other transportation support activities
31Transport, storage and communication 53.10 Postal activities under universal service obligation
31Transport, storage and communication 53.20 Other postal and courier activities
30Hotels and restaurants 55.10 Hotels and similar accommodation
30Hotels and restaurants 55.20 Holiday and other short-stay accommodation
30Hotels and restaurants 55.30 Camping grounds, recreational vehicle parks and trailer parks
30Hotels and restaurants 55.90 Other accommodation
30Hotels and restaurants 56.10 Restaurants and mobile food service activities
30Hotels and restaurants 56.21 Event catering activities
30Hotels and restaurants 56.29 Other food service activities
30Hotels and restaurants 56.30 Beverage serving activities
8Publishing companies 58.11 Book publishing
8Publishing companies 58.12 Publishing of directories and mailing lists
8Publishing companies 58.13 Publishing of newspapers
8Publishing companies 58.14 Publishing of journals and periodicals
8Publishing companies 58.19 Other publishing activities
33Information technology 58.21 Publishing of computer games
33Information technology 58.29 Other software publishing
39Other social services 59.11 Motion picture, video and television programme production activities
39Other social services 59.12 Motion picture, video and television programme post-production activities 39Other social services 59.13 Motion picture, video and television programme distribution activities
39Other social services 59.14 Motion picture projection activities
8Publishing companies 59.20 Sound recording and music publishing activities
39Other social services 60.10 Radio broadcasting
39Other social services 60.20 Television programming and broadcasting activities
31Transport, storage and communication 61.10 Wired telecommunications activities
31Transport, storage and communication 61.20 Wireless telecommunications activities
31Transport, storage and communication 61.30 Satellite telecommunications activities
31Transport, storage and communication 61.90 Other telecommunications activities
33Information technology 62.01 Computer programming activities
33Information technology 62.02 Computer consultancy activities
33Information technology 62.03 Computer facilities management activities
33Information technology 62.09 Other information technology and computer service activities
33Information technology 63.11 Data processing, hosting and related activities
33Information technology 63.12 Web portals
39Other social services 63.91 News agency activities
39Other social services 63.99 Other information service activities n.e.c.
32Financial intermediation; real estate; renting 64.11 Central banking
32Financial intermediation; real estate; renting 64.19 Other monetary intermediation
32Financial intermediation; real estate; renting 64.20 Activities of holding companies
32Financial intermediation; real estate; renting 64.30 Trusts, funds and similar financial entities
32Financial intermediation; real estate; renting 64.91 Financial leasing
32Financial intermediation; real estate; renting 64.92 Other credit granting
32Financial intermediation; real estate; renting 64.99 Other financial service activities, except insurance and pension funding n.e.c.
32Financial intermediation; real estate; renting 65.11 Life insurance
32Financial intermediation; real estate; renting 65.12 Non-life insurance
32Financial intermediation; real estate; renting 65.20 Reinsurance
32Financial intermediation; real estate; renting 65.30 Pension funding
32Financial intermediation; real estate; renting 66.11 Administration of financial markets
32Financial intermediation; real estate; renting 66.12 Security and commodity contracts brokerage
32Financial intermediation; real estate; renting 66.19 Other activities auxiliary to financial services, except insurance and pension funding 32Financial intermediation; real estate; renting 66.21 Risk and damage evaluation
32Financial intermediation; real estate; renting 66.22 Activities of insurance agents and brokers
32Financial intermediation; real estate; renting 66.29 Other activities auxiliary to insurance and pension funding
32Financial intermediation; real estate; renting 66.30 Fund management activities
32Financial intermediation; real estate; renting 68.10 Buying and selling of own real estate
32Financial intermediation; real estate; renting 68.20 Renting and operating of own or leased real estate
32Financial intermediation; real estate; renting 68.31 Real estate agencies
32Financial intermediation; real estate; renting 68.32 Management of real estate on a fee or contract basis
35Other services 69.10 Legal activities
35Other services 69.20 Accounting, bookkeeping and auditing activities; tax consultancy
35Other services 70.10 Activities of head offices
35Other services 70.21 Public relations and communication activities
35Other services 70.22 Business and other management consultancy activities
34Engineering services 71.11 Architectural activities
34Engineering services 71.12 Engineering activities and related technical consultancy
34Engineering services 71.20 Technical testing and analysis
34Engineering services 72.11 Research and experimental development on biotechnology
34Engineering services 72.19 Other research and experimental development on natural sciences and engineering 34Engineering services 72.20 Research and experimental development on social sciences and humanities
35Other services 73.11 Advertising agencies
35Other services 73.12 Media representation
35Other services 73.20 Market research and public opinion polling
34Engineering services 74.10 Specialised design activities
35Other services 74.20 Photographic activities
35Other services 74.30 Translation and interpretation activities
34Engineering services 74.90 Other professional, scientific and technical activities n.e.c.
38Health and socialwork 75.00 Veterinary activities
32Financial intermediation; real estate; renting 77.11 Renting and leasing of cars and light motor vehicles
32Financial intermediation; real estate; renting 77.12 Renting and leasing of trucks
32Financial intermediation; real estate; renting 77.21 Renting and leasing of recreational and sports goods
32Financial intermediation; real estate; renting 77.22 Renting of video tapes and disks
32Financial intermediation; real estate; renting 77.29 Renting and leasing of other personal and household goods
32Financial intermediation; real estate; renting 77.31 Renting and leasing of agricultural machinery and equipment
32Financial intermediation; real estate; renting 77.32 Renting and leasing of construction and civil engineering machinery and equipment
32Financial intermediation; real estate; renting 77.33 Renting and leasing of office machinery and equipment (including computers)
32Financial intermediation; real estate; renting 77.34 Renting and leasing of water transport equipment
32Financial intermediation; real estate; renting 77.35 Renting and leasing of air transport equipment
32Financial intermediation; real estate; renting 77.39 Renting and leasing of other machinery, equipment and tangible goods n.e.c.
32Financial intermediation; real estate; renting 77.40 Leasing of intellectual property and similar products, except copyrighted works
35Other services 78.10 Activities of employment placement agencies
35Other services 78.20 Temporary employment agency activities
35Other services 78.30 Other human resources provision
39Other social services 79.11 Travel agency activities
39Other social services 79.12 Tour operator activities
39Other social services 79.90 Other reservation service and related activities
35Other services 80.10 Private security activities
35Other services 80.20 Security systems service activities
35Other services 80.30 Investigation activities
35Other services 81.10 Combined facilities support activities
35Other services 81.21 General cleaning of buildings
35Other services 81.22 Other building and industrial cleaning activities
35Other services 81.29 Other cleaning activities
35Other services 81.30 Landscape service activities
35Other services 82.11 Combined office administrative service activities
35Other services 82.19 Photocopying, document preparation and other specialised office support activities
35Other services 82.20 Activities of call centres
35Other services 82.30 Organisation of conventions and trade shows
35Other services 82.91 Activities of collection agencies and credit bureaus
35Other services 82.92 Packaging activities
35Other services 82.99 Other business support service activities n.e.c.
36Public administration 84.11 General public administration activities
36Public administration 84.12 Regulation of the activities of providing health care, education, cultural services and other social services,
excluding social security
36Public administration 84.13 Regulation of and contribution to more efficient operation of businesses
36Public administration 84.21 Foreign affairs
36Public administration 84.22 Defence activities
36Public administration 84.23 Justice and judicial activities
36Public administration 84.24 Public order and safety activities
36Public administration 84.25 Fire service activities
36Public administration 84.30 Compulsory social security activities
37Education 85.10 Pre-primary education
37Education 85.20 Primary education
37Education 85.31 General secondary education
37Education 85.32 Technical and vocational secondary education
37Education 85.41 Post-secondary non-tertiary education
37Education 85.42 Tertiary education
37Education 85.51 Sports and recreation education
37Education 85.52 Cultural education
37Education 85.53 Driving school activities
37Education 85.59 Other education n.e.c.
37Education 85.60 Educational support activities
38Health and socialwork 86.10 Hospital activities
38Health and socialwork 86.21 General medical practice activities
38Health and socialwork 86.22 Specialist medical practice activities
38Health and socialwork 86.23 Dental practice activities
38Health and socialwork 86.90 Other human health activities
38Health and socialwork 87.10 Residential nursing care activities
38Health and socialwork 87.20 Residential care activities for mental retardation, mental health and substance abuse 38Health and socialwork 87.30 Residential care activities for the elderly and disabled
38Health and socialwork 87.90 Other residential care activities
38Health and socialwork 88.10 Social work activities without accommodation for the elderly and disabled
38Health and socialwork 88.91 Child day-care activities
38Health and socialwork 88.99 Other social work activities without accommodation n.e.c.
39Other social services 90.01 Performing arts
39Other social services 90.02 Support activities to performing arts
39Other social services 90.03 Artistic creation
39Other social services 90.04 Operation of arts facilities
39Other social services 91.01 Library and archives activities
39Other social services 91.02 Museums activities
39Other social services 91.03 Operation of historical sites and buildings and similar visitor attractions
39Other social services 91.04 Botanical and zoological gardens and nature reserves activities
39Other social services 92.00 Gambling and betting activities
39Other social services 93.11 Operation of sports facilities
39Other social services 93.12 Activities of sport clubs
39Other social services 93.13 Fitness facilities
39Other social services 93.19 Other sports activities
39Other social services 93.21 Activities of amusement parks and theme parks
39Other social services 93.29 Other amusement and recreation activities
39Other social services 94.11 Activities of business and employers membership organisations
39Other social services 94.12 Activities of professional membership organisations
39Other social services 94.20 Activities of trade unions
39Other social services 94.91 Activities of religious organisations
39Other social services 94.92 Activities of political organisations
39Other social services 94.99 Activities of other membership organisations n.e.c.
19Electrical and optical equipment 95.11 Repair of computers and peripheral equipment
19Electrical and optical equipment 95.12 Repair of communication equipment
95.21 Repair of consumer electronics
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
95.22 Repair of household appliances and home and garden equipment
motorcycles and personal and household goods
95.23 Repair of footwear and leather goods
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
95.24 Repair of furniture and home furnishings
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
95.25 Repair of watches, clocks and jewellery
motorcycles and personal and household goods
95.29 Repair of other personal and household goods
29Whole sale and retail trade; Repair of motor vehicles,
motorcycles and personal and household goods
39Other social services 96.01 Washing and (dry-)cleaning of textile and fur products
39Other social services 96.02 Hairdressing and other beauty treatment
39Other social services 96.03 Funeral and related activities
39Other social services 96.04 Physical well-being activities
39Other social services 96.09 Other personal service activities n.e.c.
39Other social services 97.00 Activities of households as employers of domestic personnel
39Other social services 98.10 Undifferentiated goods-producing activities of private households for own use 39Other social services 98.20 Undifferentiated service-producing activities of private households for own use 39Other social services 99.00 Activities of extraterritorial organisations and bodies
挣值管理的案例 (1) 情景 Juan Gonzales 是公司项目经理，公司去年接到一个总价在1．1亿美元的项目，项目从今年1月开始进行，Juan是项目经理，项目代号是Star，项目预算为1亿美元。如果项目能如期完工，项目在未来一年将给公司带来7亿美元或者更多的收益，所以公司很重视这个项目，Juan需要直接向副总裁汇报工作。 Juan是项目所涉及技术领域的专家，在公司技术领域有很高的声誉，Juan是一个很积极、乐观的人。今天是4月5日了，Juan有10天时间准备内部评估报告，他准备了一份报告的提纲，首先包含广泛的新技术领域的成果，然后作一个简短的财务状况分析。在财务报告中，Juan认为完成了合同的25％，项目组花费了l／4预算，计2 500万美元。在进度方面，项目1、2月按计划完成任务，3月有些问题，进度落后了，不过Juan立即采取纠正措施，并带领项目组加班加点，在3月结束时，终于使工作回到正轨。最后，Juan相信项目在下次评估上，项目一定会超前。 Nick Carson是合同经理，他对于Juan能够在规定时间内组建一个优秀的项目团队并开始工作表示敬佩，但是Nick需要更详细的数据，以对项目做出更准确的评估。他向Juan要一份关于项目所有活动记录的文件，其中包括每项活动的预计成本和预期完成时间。但是Juan告诉他暂时没有。他们没有正式的计划，只用一些非正式的。 Juan最终还是整理了一份数据给Nick，表1显示了这些数据。 表1 项目的记录 (2)项目绩效分析 现在Nick需要从这些数据中分析项目进度进展情况，他使用了挣值分析的方法，首先计算了项目的挣值(见表2)。然后他通过挣值分析的方法计算了前3个月的一些参数，具体如表3。 (3)项目问题分析 最后，怎么看待Juan的项目情况，有什么问题? ◆从CV和SV都是负值来看，项目成本超支，进度落后，从CPI、SPI都小于1看，说明项目总体来说是有问题的。 ◆项目没有完整和正式的计划，没有WBS．说明项目计划不足。 表2 案例的挣值分析（1）
1 挣值法简介 挣得值分析法（简称挣值法）是在工程项目实施中使用较多的，对项目进度和费用进行综合控制的一种有效方法。挣值法将进度转化为货币或人月，核心是将项目在任一时间的计划指标，完成状况和资源耗费进行综合度量。下面简要介绍挣值分析的基本原理以及如何计算挣值分析的关键指标值。 1.1 挣值分析原理 挣值分析是在对范围、进度和成本进行综合测量的基础上评价项目绩效的一种方法，涉及3个关键值：?计划值（PV）：在规定的时间内在各项工作（WBS）上将要花费的获得批准的成本估算部分； ?实际成本（AC）：在规定时间内完成各项工作（WBS）所花费的实际成本（直接和间接成本的总额）； ?挣值（EV）：实际完成各项工作（WBS）的价值。 这三个值的使用可以提供衡量工作绩效好坏的尺度。常用的尺度有： ?成本偏差（CV）=EV-AC。当CV<0时表示执行效果不佳，即实际消费费用超过预算值即超支。反之当CV>0时表示实际消耗费用低于预算值，表示有节余或效率高。若CV=0,表示项目按计划执行。?进度偏差（SV）=EV-PV。当SV>0表示进度提前，SV为负值表示进度延误。若SV=0，表明进度按计划执行。 CV和SV这两个值，可以转化为生产效率指标，反映成本与进度计划绩效： ?成本绩效指数（CPI）=EV/AC。当CPI＞1表示低于预算，CPI＜1表示超出预算，CPI＝1表示实际费用与预算费用吻合。若CPI=1,表明项目费用按计划进行。 ?进度绩效指数（SPI）=EV/PV。当SPI＞1表示进度提前，SPI＜1表示进度延误，SPI＝1表示实际进度等于计划进度。 CPI被广泛用于预测完工时的项目成本。SPI有时与CPI一起被用于预测项目完工估算。完工估算（完成全部工作所需的成本）的计算公式如下： ?完工估算（EAC）=项目预算/CPI （不考虑进度因素） 完工估算（EAC）=项目预算/(CPI*SPI)?（考虑进度因素） 一般来说，项目均需要考虑进度因素，因而计算EAC时通常使用的是第二条公式。 根据EV的含义，可推导出项目进度的计算公式： 项目进度=EV/项目预算 1.2 PV/EV/AC的计算 利用挣值进行分析的关键是在某个时间点相对准确的获取项目的PV、EV和AC。一般来说，PV通过计算计划时间点WBS的价值总和获得，EV通过计算监控时间点WBS的价值总和获得，AC可通过财务报表获得。这里，WBS的价值是指项目预算分担到每一WBS的成本，在下一节我们会详细介绍如何计算WBS 的价值。 由于PV或EV与WBS的价值相关，为更合理的衡量每一WBS的价值，可通过定义WBS在进行到某阶段（里程碑）时的完成百分比来相对准确的计算WBS的PV和EV。WBS阶段划分和完成百分比定义不一而论，需根据实际项目情况决定。IT软件开发项目常见的完成百分比，可分为两种类型： ?0-100规则（悲观型）：开始0%，客户验收测试通过100% ? 50-50规则（乐观型）：开始50%，客户验收测试通过100% 以下是本文中使用的WBS阶段划分和完成百分比定义：
按工程进度编制施工成本计划的方法----形象进度管理 时间---成本累积曲线（S形曲线） 每一条S形曲线都对应某一特定的工程进度计划。因为在进度计划的非关键线路中存在许多有时差的工序或工作，因而S形曲线（成本计划值曲线）必然包络在由全部工作都按最早开始时间开始和全部工作都按最迟必须开始时间开始的曲线所组成的“香蕉图”内。项目经理可根据编制的成本支出计划来合理安排资金，同时项目经理也可以根据筹措的资金来调整S形曲线，即通过调整非关键线路上的工序项目的最早或最迟开工时间，力争将实际的成本支出控制在计划的范围内。 一般而言，所有工作都按最迟开始时间开始，对节约资金贷款利息是有利的；但同时，也降低了项目按期竣工的保证率。 图时间——成本累积曲线（S曲线）
二、赢得值法 1.赢得值法的三个基本参数 （1）已完工预算费用（BCWP）=已完成工作量×预算（计划）单价 （2）计划工作预算费用（BCWS）=计划工作量×预算（计划）单价 （3）已完工作实际费用（ACWP）=已完成工作量×实际单价 2.赢得值法的四个评价指标 （1）费用偏差（CV）=已完工预算费用（BCWP）- 已完工作实际费用（ACWP） 当费用偏差（CV）为负值时，即表示项目运行超出预算费用。 （2）进度偏差（SV）=已完工预算费用（BCWP）- 计划工作预算费用（BCWS） 当进度偏差（SV）为负值时，表示进度延误。 （3）费用绩效指数（CPI）= 已完工预算费用（BCWP）/已完工作实际费用（ACWP） 当费用绩效指数（CPI）＜1时，表示超支。 当费用绩效指数（CPI）＞1时，表示节支。 （4）进度绩效指数（SPI）= 已完工作预算费用（BCWP）/计划工作预算费用（BCWS）当进度绩效指数（SPI）＜1时，表示进度延误。 当进度绩效指数（SPI）＞1时，表示进度提前。 附注：费用、进度偏差反映的是绝对指标，而费用、进度绩效指数反映的是相对偏差，注意两者的适用范围。 例：某土方工程，计划工程量1000m3，预算单价10元/ m3，计划5天完成，计划每天完成200 m3。到第三天下班时，实际完成工程量500 m3，实际单价15元/ m3。
挣值法在成本控制中 的运用
工程项目管理调研 报告 挣值法在成本控制中的应用 调研人： 学号： 班级： 指导老师： 调研时间： 2017年5月 目录
一. 挣值法 (1) 1.简介 (1) 2.特点 (2) 3.评价指标与理论公式 (2) 4.应用条件 (4) 二、挣值法案例分析 (5) 三、总结 (8) 1.挣值法的优点 (8) 2.挣值法的缺陷 (8)
一、挣值法 1.简介 项目的挣值管理（Earned Value Management,EVM）,是用与进度计划、成本预算和实际成本相联系的三个独立的变量，进行项目绩效测量的一种方法。它比较计划工作量、WBS的实际完成量（挣得）与实际成本花费，以决定成本和进度绩效是否符合原定计划。 我们在项目中有时会遇到这种情况： 一些项目进度提前了，有的是因为提高了工作质量从而避免了返工，而有的只是因为减少了项目范围；一些项目都有延迟，有的项目前紧后松，前期完成了主要的任务，剩余的工作量不大，风险比较小，而有的项目则是前松后紧，剩余工作压力很大，风险很大，两种情况对项目后期的影响是不同的，前期的工作成绩也应该是不同的；一些项目结项时实际成本比预算节省了，有的项目是靠提高工作效率达到的，而有的项目则是因为项目范围缩小（实际效率并不高）达到的。 从上面这些例子可以看出，如果单纯的使用时间进度的计划值和实际值进行比较，或者单纯的使用项目成本的预算值和实际值进行比较，都不能保证全面反映项目管理本身的绩效，必须要看实际完成工作的效果。只有在完成同样工作任务的前提下，时间、成本的差异才有可比性。挣值方法中充分考虑到了这样的要求。挣值分析方法的基本思想就是通过引进一个中间变量即“挣值”，来帮助项目管理者分析项目的成本和工期的变动情况并给出相应的信息，以便他们能够对项目成本的发展趋势做出科学的预测与判断，并提出相应的对策。挣值（赢得值），是一个表示已完成作业量的计划价值大小的中间变量，直到
第4章项目成本管理案例 项目的成本是项目的全过程所耗用的各种费用的总和。项目的成本管理对于组织来说非常重要，成本管理并不只是把项目的成本进行监控和记录，而是需要对成本数据进行分析，以发现项目的成本隐患和问题，在项目遭受可能的损失之前采取必要的行动。 项目成本管理希望节约项目的费用，但并不意味着要一味减少成本。例如：在信息系统项目中，减少测试无疑能够减少项目的费用，但没有测试，如同许多曾经进行过的信息系统一样，把用户当做测试者，可能对项目造成灾难性的后果，最终，或者使得项目的成本大为 提高，或者让项目走向失败的边缘。 4.1案例一：成本估算 阅读以下关于信息系统项目管理过程中成本估算方面问题的叙述，回答问题1至问题3。 4.1.1案例场景 希赛信息技术有限公司(主要致力于为国内教育提供信息化服务，成立业内一流的研发中心，不断研究和推出深受用户欢迎的软件产品，客户遍布中国每个省/市/自治区。公司创立8年来，通过不断加强和改进技术管理来完善产品和提升服务品质，已成为中国教育软件研发领域首家通过3评估项目的公司。 张工是的项目经理，1个月前刚接手某高校学生管理系统研发项目。完成项目需求调研后，张工开始制定详细的进度和成本计划。表4-1和表4-2 分别是张工用两种方法做的项目成本估算，估算货币单位为(元)。 【问题1】(8分) 请用200字以内说明信息系统项目管理过程进行成本估算的基本方法。 【问题2】(8分)
表 4-1和 表4一 2分别 采用了 什么估 算方 法，表 中估算 成本A, B各为 多少？ 【问题3】(9分) 请结合你本人的实际项目经验，用300字以内文字分析信息系统项目成本估算过程中的主要困难和应该避免的常见错误。 4.2案例二：成本估算 阅读以下关于信息系统项目管理过程中成本估算问题的叙述，回答问题1至问题4。4.2.1案例场景 希赛信息技术有限公司( )凭借丰富的行业经验和精湛的技术优势，坚持沿着产品技术专业化道路，为银行、证券、保险等领域提供完整全面的解决方案。李工是证券事业部的高级项目经理，目前正负责国内B银行信贷业务系统的开发项目。作为项目经理，李工必须制定高质量的项目管理计划，以有效实现范围、进度、成本和质量等项目管理目标。 项目正式立项后，李工制定了一份初步的项目成本计划。李工估计出了每项工作的工期及所需要的工作量，如表4-4所示。此外，表4-4也给出了每项工作除人力资源费用外的其他固定费用(如硬件设备和网络设备等)。 【问题1】(6分) 请计算表4-4中每项工作所需安排的人 力资源数量(按每天8小时工作制计算)。 【问题2】(6分) 假设每种人力资源的小时成本如下：测 试员30元/小时，程序员40元/小时，软件 设计师60元/小时，系统分析师100元/小时。 请计算每项工作所需的总费用(每周按照5 个工作日计算)。 【问题3】(6分)
精品文档 挣值管理的案例 (1) 情景 Juan Gonzales是公司项目经理，公司去年接到一个总价在1. 1亿美元的项目，项目从今年1月开始进 行，Juan是项目经理，项目代号是Star，项目预算为1亿美元。如果项目能如期完工，项目在未来一年将给公 司带来7亿美元或者更多的收益，所以公司很重视这个项目，Juan需要直接向副总裁汇报工作。 Juan是项目所涉及技术领域的专家，在公司技术领域有很高的声誉，Juan是一个很积极、乐观的人。今天 是4月5日了，Juan有10天时间准备内部评估报告，他准备了一份报告的提纲，首先包含广泛的新技术领域的成果，然后作一个简短的财务状况分析。在财务报告中，Juan认为完成了合同的25%，项目组花费了I/4 预算，计2 500万美元。在进度方面，项目1、2月按计划完成任务，3月有些问题，进度落后了，不过Juan立 即采取纠正措施，并带领项目组加班加点，在3月结束时，终于使工作回到正轨。最后，Juan相信项目在下次 评估上，项目一定会超前。 Nick Carson是合同经理，他对于Juan能够在规定时间内组建一个优秀的项目团队并开始工作表示敬佩，但是Nick需要更详细的数据，以对项目做出更准确的评估。他向Juan要一份关于项目所有活动记录的文件， 其中包括每项活动的预计成本和预期完成时间。但是Juan告诉他暂时没有。他们没有正式的计划，只用一些非 正式的。 Juan最终还是整理了一份数据给Nick，表1显示了这些数据。 (2) 项目绩效分析 现在Nick需要从这些数据中分析项目进度进展情况，他使用了挣值分析的方法，首先计算了项目的挣值(见 表2)。然后他通过挣值分析的方法计算了前3个月的一些参数，具体如表3。 (3) 项目问题分析 最后，怎么看待Juan的项目情况，有什么问题？ ?从CV和SV都是负值来看，项目成本超支，进度落后，从CPI、SPI都小于1看，说明项目总体来说 是有问题的。 ?项目没有完整和正式的计划，没有WBS .说明项目计划不足。 表2案例的挣值分析(1)
挣值法的理论基础和实践应用 挣值法是一种全面反映工程监控成果的系统思想和整体方法。运用计划投资额、实现投资额、消耗投资额三值分列指标体系,构造了关于时间的3个基本函数,并导出4个重要指标即成本偏差、进度偏差、成本偏差率、进度偏差率,用以评价工程项目进度、成本、质量的实际情况,从而达到对工程进度、成本、质量的联合监控。基于挣值法理论基础,在湖南国际会展中心工程建设项目管理实践中,通过应用挣值法计算评价相关指标值,达到了对工程项目进展过程的良好监控。 一、挣值法的理论基础 (一)挣值法的概念 在工程项目管理过程中,为了有效地对工程进度、成本、质量进行监控,从整体上反映和评价项目进展情况,引入了项目管理中的项目进展评价技术——挣值法[1]。 美国项目管理协会(PMI)颁布的2000版项目管理知识体系(PMBOK)对挣值法所做的定义为:Earned Value Management,Atechnologyusedtomeasureandreportprojectperforma ncefrominitia2tiontocloseout[2]。 根据我国项目管理理论体系和实际情况,我国研究人员对挣值法做出了如此定义:挣值法(Earned Value Measure)是以完成工作预算的挣得值为基础,用三个基本值量测工程进度、费用、质量,全面衡量
和反映工程进展状况的项目管理整体技术方法。 (二)挣值法的3个基本值 BCWS(Budgeted Cost of Work Scheduled)计划工程预算费用,即根据批准认可的进度计划和预算,到某一时点应当完成的工作所需投入资金的累计值。这个值对衡量工程进度和工程费用都是一个标尺或基准。一般来说,BCWS在项目实施过程中保持不变,除非合同有变更。如果合同变更影响到项目进度和费用,BCWS基线也应做相应的更改。按我国项目管理的习惯,将BCWS称之为“计划投资额”。 BCWP(Budgeted Cost of Work Performed)完成工作预算费用,即根据批准认可的预算,到某一时点已经完成的工作所需投入资金的累计值。由于业主正是根据这个值对承包商完成的工作进行支付(前提条件是承包商完成的工作必须经过验收,符合质量要求),也就是承包商挣得的金额,故称为挣值。挣值反映了满足质量标准的工程实际进度,真正实现了投资额到工程成果的转化。按我国项目管理的习惯将BCWP称之为“实现投资额”。 ACWP(Actual Cost of Work Performed)完成工作实际费用,即到某一时点已完成的工作所实际花费的总金额。按我国项目管理的习惯,将ACWP称之为“消耗投资额”。 (三)三值指标体系工程投资额的3个基本值实际上是3个关于时间的函数即: 计划投资额Fp(t)(0≤t≤T) 实现投资额Fr(t)(0≤t≤ti)
挣值分析是测量工作绩效的常用方法。本文介绍了挣值分析原理，挣值的概念，挣值分析的应用。尽管只介绍了挣值分析的一种常用类型，对挣值的解释以及对挣值分析应用的分析，在理论上也可能不一定很严密，但对帮助大家掌握这项技术的应用，会有很好的启发作用。挣值分析原理 挣值分析是在对范围、进度和成本进行综合测量的基础上评价项目绩效的一种方法。它涉及每项工作的3个关键值： 计划值（PV）在规定的时间内在工作上将要花费的获得批准的成本估算部分 实际成本（AC）在规定时间内完成工作所花费的实际成本（直接和间接成本的总额） 挣值（EV）实际完成工作的价值 这3个值的综合使用可以提供评价工作绩效好坏的尺度。最常用的尺度是： 成本偏差（CV）=EV-AC 进度偏差（SV）=EV-PV CV和SV这两个值，可以转化为效率指示器，反映任何工作项的成本与进度 计划绩效。 成本绩效指数（CPI）=EV/AC 进度绩效指数（SPI）=EV/PV CPI被广泛用于预测完工时的项目成本。SPI有时与CPI一起被用于预测项 目完工估算。 完工估算（完成全部工作所需的成本）的计算公式如下： EAC=总预算/CPI or EAC=AC-（总预算-EV）/CPI 下面我们通过一个例子来介绍挣值分析的原理 【例子】：某项目中的某可交付成果，成本总预算是13万元，要求10周内完成。该可交付成果包括3个工作包，成本预算分别是：工作包1：2万元；工作包2：10万元；工作包3：1万元。参见图一 1、建立成本基准计划（即确定计划值PV） 成本基准计划是一种按时间分段的预算。按时段把估算的成本累加起来，即可求得成本的基准计划（计划值PV）。 【例子】中 工作包1的任务发生在第1、2周 工作包2的任务发生在第3-9周 工作包3的任务发生在第10周
【挣值法案例】 1 ．背景 某装饰工程公司承接一项酒店装修改造工程，前 5 个月各月完成费用情况如表2A320075 一 1 所示。 合同总价1500 万元，总工期 6 个月。 2 ．问题 ( 1 ）计算各月的已完工程预算费用BCWP 及5 个月的BCWP 。( 2 ）计算5 个月累计的计划完成预算费用BCWS 、实际完成预算费用ACWP 。 ( 3 ）计算5 个月的费用偏差CV 、进度偏差SV ，并分析成本和进度状况。 ( 4 ）计算5 个月的费用绩效指数CPI 、进度绩效指数SPI ，并分析成本和进度状况。 【答案】 ( 1 ）各月的BCWP 计算结果见表2A320075 一2 。其中：已完工作预算费用BCWP =计划完成预算费用BCW S×已经完成工作量的百分比 5 个月的已完工作预算费用BCWP 合计为1250
万元。 ( 2 ）从表2A320075 一2 中可见，5 个月的累计的计划完成预算费用BCWS 为1220 万元，实际完成预算费用ACWP 为 1 225 万元。 ( 3 ) 5 个月的费用偏差CV : CV = BCWP —ACWP = 1250 一1225 = 25 万元，由于CV 为正，说明费用节约。 5 个月的进度偏差SV : SV = BCWP —BCWS = 1 250 一1220 = 30 万元，由于SV 为正，说明进度提前。 ( 4 ）费用绩效指数CPI = BCWP / ACWP = 1250 / 1225 = 1 . 0204 ，由于CPI 大于1 ，说明费用节约。 进度绩效指数SPI = BCWP / BCWS = 1 250 / 1220 = 1 . 0246 ，由于SPI 大于1 ，说明进度提前。
【挣值法案例】 1 .背景 某装饰工程公司承接一项酒店装修改造工程,前 5 个月各月完成费用情况如表2A320075 一 1 所示。 合同总价1500 万元,总工期 6 个月。 2 .问题 ( 1 )计算各月的已完工程预算费用BCWP 及5 个月的BCWP 。( 2 )计算5 个月累计的计划完成预算费用BCWS 、实际完成预算费用ACWP 。 ( 3 )计算5 个月的费用偏差CV 、进度偏差SV ,并分析成本与进度状况。 ( 4 )计算5 个月的费用绩效指数CPI 、进度绩效指数SPI ,并分析成本与进度状况。 【答案】 ( 1 )各月的BCWP 计算结果见表2A320075 一2 。其中:已完工作预算费用BCWP =计划完成预算费用BCW S×已经完成工作量的百分比 5 个月的已完工作预算费用BCWP 合计为1250 万
元。 ( 2 )从表2A320075 一2 中可见, 5 个月的累计的计划完成预算费用BCWS 为1220 万元,实际完成预算费用ACWP 为 1 225 万元。 ( 3 ) 5 个月的费用偏差CV : CV = BCWP —ACWP = 1250 一1225 = 25 万元,由于CV 为正,说明费用节约。 5 个月的进度偏差SV : SV = BCWP —BCWS = 1 250 一1220 = 30 万元,由于SV 为正,说明进度提前。 ( 4 )费用绩效指数CPI = BCWP / ACWP = 1250 / 1225 = 1 、0204 ,由于CPI 大于1 ,说明费用节约。 进度绩效指数SPI = BCWP / BCWS = 1 250 / 1220 = 1 、0246 ,由于SPI 大于1 ,说明进度提前。
整理项目管理中的挣值管理相关计算AC PV EV BAC CV SV CPI SPI ETC EAC 计算 挣值常用名词： AC [Actual Cost] 实际成本：完成工作的实际成本是多少？[96版的ACWP] PV [Planned Value] 计划值：应该完成多少工作？[96版的BCWS] EV [Earned Value] 挣值：完成了多少预算工作？[96版的BCWP] BAC [Budget cost at completion] 基线预算成本：全部工作的预算是多少？不改变成本基准，BAC就不会发生变化 CV [Cost Variance] 成本偏差 SV [Schedule Variance] 进度偏差 CPI [Cost Performance Index] 成本执行指数 SPI [Schedule Performance Index] 进度执行指数 ETC [Estimate (or Estimated) To Complete] 完工时尚需成本估算：到完成时，剩余工作量还需要多少成本,ETC也就是估计完成项目的剩余工作成本 EAC [Estimate at completion] 完成预估：全部工作的成本是多少？是根据项目的绩效和风险量化对项目最可能的总成本所做的一种预测。 挣值计算的常用公式： AC=∑各项实际发生费用
EV=∑各项挣得值 PV=∑各项计划值 BAC=∑完工时各项PV CV=EV-AC 费用偏差CV>0代表成本节约，好 SV=EV-PV 进度偏差SV>0代表进度提前，好 CPI=EV/AC 费用指数CPI>1代表工作价值高，好 SPI=EV/PV 效率指数SPI>1代表实际进度快，好 预测EAC 与ETC： 由于存在成本偏差情况，所以在典型偏差与非典型偏差时，计算顺序不一样，如下:典型偏差： EAC= AC+(BAC-EV) =BAC/CPI ETC=EAC-AC 非典型偏差： ETC=BAC-EV 基线总成本-已挣得部份 EAC=ETC+AC 成本计算例子：
挣值管理（EVM）案例： 假设现有一个小型信息系统项目—个人理财信息系统需要开发，预算总额（BAC）为10万元人民币，拟在12周内开发成功。 计划费用（价值）Planned Value 实际费用（成本）Actual Cost—AC 挣值量（EV Earned Value） 1、成本差（CV Cost Variance） CV = 挣值（EV）-实际成本（AC）到第八周时：CV=54-68=-14（千元） 2、进度差（SV Schedule Variance） SV = 挣值（EV）-预算成本（PV）到第八周时：SV=54-64=-10（千元） 3、资金效率（CPI Cost Performance Index） CPI = 挣值（EV）/实际成本（AC）到第八周时：CPI=54/68=0.794 4、进度效率（SPI Schedule Performance Index） SPI = 挣值（EV）/预算成本（PV）到第八周时：SPI = 54/64 = 0.844 5、完工总成本（EAC Estimate at Completion） (1)、假定项目未完工部分将按照目前的效率去进行预测：
EAC = BAC/CPI=10 /0.794 = 12.594 (2)、假定项目未完工部分将按照计划规定的效率进行预测： EAC= AC+（BAC-EV）= 6.8 +（10-5.4）=11.4 (3)、重估所有剩余工作量的成本做出预测：假设重估后剩余工作量的成本为5万元： EAC = 6.8 + 5 =11.8 6、完工尚需成本（ETC Estimate To Completion） (1)、假定项目按照目前的效率去进行预测： EAC = BAC/CPI=10/0.794 = 12.594 ETC = EAC-AC=12.594 – 6.8 = 5.794 (2)、假定项目将按照计划规定的效率进行预测： EAC= AC+（BAC-EV）=6.8 +（10-5.4）=11.4 ETC= BAC-EV=10 – 5.4 = 4.6 (3)、重估所有剩余工作量的成本做出预测：假设重估后剩余工作量的成本为5万元： EAC = 6.8 + 5 =11.8 ETC = 5 7、完工绩效指数（TCPI）：表示剩余预算每单位成本所对应的工作价值 TCPI=（BAC-EV）/（BAC-AC） ?挣值管理中的偏差（Variance） 练习1 ?假设一个项目总预算为50万，进展到现在，预算成本、实际成本和挣值分别是24万，26万，28 万。 ?请计算： CV= CPI = SV= SPI = 1、按目前实际效率继续进行下： EAC = ETC = 2、按预算思路继续进行： EAC = ETC = ?假设一个项目总预算为50万，进展到现在PV=24万，AC=26万，EV=28万。请计算： CV=EV-AC= 2 CPI =EV/AC= 1.0769 SV=EV-PV= 4 SPI =EV/PV= 1.167 1、按目前实际效率继续进行下：---按照CPI EAC =BAC/CPI=50/1.0769=46.43 ETC =EAC-AC=46.23-26=20.43 2、按预算思路继续进行：--按照计划规定 EAC =AC+(BAC-EV)=26+(50-28)=48 ETC =50-28=22
挣值管理 项目的挣值管理（Earned Value Management,EVM）,是用与进度计划、成本预算和实际成本相联系的三个独立的变量，进行项目绩效测量的一种方法。它比较计划工作量、WBS的实际完成量（挣得）与实际成本花费，以决定成本和进度绩效是否符合原定计划。 目录 1基本参数 1.1 计划值1.2 实际成本1.3 挣值2评价指标 2.1 进度偏差 2.2 成本偏差 2.3 费用执行 2.4 进度绩效 3尺度 4分析法 5举例说明 1基本参数 计划值 （PV，Plan Value）又叫计划工作量的预算费用(BCWS，Budgeted Cost for Work Scheduled )。是指项目实施过程中某阶段计划要求完成的工作量所需的预算工时（或费用）。 计算公式是： PV=BCWS=计划工作量*预算定额 PV主要反映进度计划应当完成的工作量，而不是反映应消耗的工时或费用。 实际成本 （AC，Actual Cost）又叫已完成工作量的实际费用（ACWP，Actual Cost for Work Performed）。指项目实施过程中某阶段实际完成的工作量所消耗的工时（或费用）。主要反映项目执行的实际消耗指标。 挣值 （EV，Earned Value）又叫已完成工作量的预算成本（BCWP，Budgeted Cost for Work Performed）。指项目实施过程中某阶段实际完成工作量及按预算定额计算出来的工时（或费用）之积。计算公式是：EV=BCWP=已完成工作量*预算定额 SV=EV-PV CV=EV-AC
2评价指标 进度偏差 （SV，Schedule Variance） SV是指检查日期EV和PV之间的差异： SV=EV-PV=BCWP-BCWS 当SV为正值时，表示进度提前； 当SV等于零时，表示实际与计划相符。 当SV为负值时，表示进度延误。 成本偏差 （CV，Cost Variance） CV是指检查期间EV和AC之间的差异： CV=EV-AC=BCWP-ACWP 当CV为正值时，表示实际消耗的人工（或费用）低于预算值，即有结余或效率高； 当CV等于零时，表示实际消耗的人工（或费用）等于预算值； 当CV为负值时，表示实际消耗的人工（或费用）超出预算值或超支。 费用执行 （CPI，Cost Performed Index）指预算费用与实际费用之比（或工时值之比）： CPI=EV/AC=BCWP/ACWP 当CPI>1时，表示低于预算，即实际费用低于预算费用； 当CPI=1时，表示实际费用与预算费用吻合； 当CPI<1时，表示超出预算，即实际费用高于预算费用； 进度绩效 （Schedule Performed Index）指项目挣值与计划值之比： SPI=EV/PV=BCWP/BCWS 当SPI>1时，表示进度超前 当SPI=1时，表示实际进度与计划进度相同 当SPI<1时，表示进度延误 挣值管理是项目管理的一种方法，主要用于项目成本和进度的监控 挣值通过项目开始时的计划与所完成的工作进行比较，给出了一个项目何时完工的估算，通过从项目已经完工的部分进行推算，项目经理可以估计出项目完工的时候，将会花费多少资源。 这项技术基于关键路径的概念。另一个项目绩效测量和管理技术是关键链，它使用的是缓冲管理。