Budget Distribution

As discussed and illustrated in the NDIA Integrated Program Management Division (IPMD) Intent Guide for the EIA-748 Standard for Earned Value Management Systems (EVMS), budgeting is the process of distributing or allocating cost targets to individual segments of work. The sum of the parts must be equal to the contract's total budget. The following figure illustrates the hierarchy of budget elements.

Source for image is the NDIA IPMD Intent Guide dated August 2018, EIA-748 Revision D available on the NDIA IPMD web site (https://www.ndia.org/divisions/ipmd).