Propuesta de aplicación del Método de Valor Ganado como una alternativa en el control y seguimiento de costos para la Interventoría de un Proyecto de Obras de Mitigación del Municipio de Mocoa, Departamento del Putumayo

Abstract

This monograph aimed to implement a baseline procedure for applying the Earned Value Management (EVM) method as a monitoring and control tool in the project supervision of a risk mitigation project in Mocoa, Putumayo, Colombia. The study addresses the theoretical foundations of EVM, its integration with the PMBOK® Guide best practices, and its application to a case study involving the construction of Open Check Dam No. 2 on La Taruca Creek. The research was conducted using a quantitative, descriptive, ex post facto case study approach, based on the project's available scope, schedule, and cost information. The main EVM metrics were calculated, including Planned Value (PV), Earned Value (EV), Actual Cost (AC), as well as the Cost Performance Index (CPI), Schedule Performance Index (SPI), Cost Variance (CV), Schedule Variance (SV), Estimate at Completion (EAC), and To-Complete Performance Index (TCPI), enabling the evaluation of project performance throughout its different phases. The results showed that the application of EVM facilitates the early identification of cost and schedule deviations, strengthens decision-making during project supervision, and provides reliable forecasts of the project's future performance. In addition, a monitoring framework containing the main EVM parameters and performance indicators was developed to support the supervision of risk mitigation projects. It is concluded that the implementation of the Earned Value Management method is an effective alternative for integrating scope, schedule, and cost control, thereby improving the efficiency of infrastructure project supervision. Its application contributes to reducing risks, optimizing resources, and strengthening planning, monitoring, and proactive management in risk mitigation projects.