The American National Standards Institute/Electronic Industries Alliance standard ANSI/EIA-748, Earned Value Management Systems (EVMS), is the standard for DoD Earned Value Management programs. The DoD formally adopted ANSI/EIA-748 in August 1998 for application to Major Defense Acquisition Programs (MDAPS).
Note: ANSI/EIA Standard 748-B-2007 Edition for EVMS is copyrighted
There are two (2) main guides.
- ANSI/EIA 748 EVM System Acceptance Guide (Draft): define a process whereby an EVM System Owner (supplier) or government program comply with the EVMS Guidelines.
- ANSI EIA 748 EVMS Intent Guide (2005): define in detail the management value and intent for each of the 32 guidelines listed below.
EVMS Compliance (DFARS SUBPART 234.2)
As prescribed in DoD Instruction 5000.02, compliance with ANSI/EIA-748 is required for DoD cost or incentive contracts and agreements valued at or greater than $20M. Compliance with ANSI/EIA-748 and an EVMS validation are required for DoD cost or incentive contracts and agreements valued at or greater than $50M. If the contract value is less than $50M, then formal validation of the contractor’s EVMS is not required; however, the contractor needs to maintain compliance with the standard. Contract reporting includes the Contractor Performance Report (CPR) and the Integrated Master Schedule (IMS). 
ANSI/EIA-748 EVMS Guidelines
The 32 guidelines described in ANSI/EIA-748 provide a consistent basis to assist the Government and the contractor in implementing and maintaining acceptable EVM systems. The guidelines are: 
- Define authorized work
- Identify Program Organization Structure
- Company integration of EVMS subsystems with Work Breakdown Structure (WBS)
- Identify organization/function for overhead
- Integrate WBS and Organization Breakdown Structure (OBS), create control accounts
- Sequential scheduling of work
- Identify interim measures of progress, i.e. milestones, products, etc.
- Establish time-phased budget
- Identify significant cost elements within authorized budgets
- Identify discrete work packages
- All work package budgets & planning packages sum to control acct
- Identify and control LOE budgets
- Establish overhead budgets by organization element
- Identify management reserve and undistributed budget
- Reconcile program target cost goal with sum of all internal budgets
- Record direct costs from accounting system
- Summarize direct costs into WBS without allocation
- Summarize direct costs into OBS without allocation
- Record indirect costs
- Identify unit costs, equivalent units costs or lot costs
- Accurate material cost accumulation by control accounts; EV measurement at right time; full accountability of material
- Control account monthly summary, identification of Cost Variance (C) and Schedule Variance (SV)
- Explain significant variances
- Identify and explain indirect cost variances
- Summarize data elements and variances thru WBS/OBS for mgmt.
- Implement management actions as result of EVM analysis
- Revise EAC based on performance data; calculate VAC
- Incorporate authorized changes in timely manner
- Reconcile budgets with prior budgets
- Control retroactive changes
- Prevent all but authorized budget changes
- Document changes to Performance Measurement Baseline (PMB)
AcqLinks and References:
- Defense Acquisition Guidebook (DAG)
- DoD Earned Value Management Interpretation Guide – Jan 2018
- ANSI/EIA 748 “EVM System Acceptance Guide” – 23 Jan 2006
- ANSI EIA 748 “EVMS Intent Guide” – Jan 2005
- DAU EVM Gold Card
- DOE EVMS Gold Card