Being a contractor of a construction project, which is the best way to measure your project performance using EVM, using your selling values or your cost values?

In my opinion, what we are referring to as 'selling value' contains some unrealistic values for which there might not be any actual value. Hence, the correct values to be used are the 'Cost Values'.

However the senior management might not let you do that as the use of selling value shows a lesser percentage of profit for the same amount which goes in their favor.

Looking forward to further opinions.

In my opinion, what we are referring to as 'selling value' contains some unrealistic values for which there might not be any actual value. Hence, the correct values to be used are the 'Cost Values'.