本标准旨在为项目和计划管理中的挣值管理实践提供指导。它适用于任何类型的组织，包括公共或私人、任何规模或部门，以及任何类型的项目或计划的复杂性、规模或持续时间。

The objective of this Standard is to provide guidance for practices of earned value management in project and programme management. It is applicable to any type of organization including public or private and any size or sector, as well as any type of project or programme in terms of complexity, size or duration.