Cost % of Planned threshold value is expressed as a percentage. An issue is generated if the ratio of the activity's actual cost to its planned cost (actual cost / planned cost * 100) falls beyond the threshold values.
Actual cost is the same as Total Actual Cost, and planned cost is the same as Budget at Completion ( BAC).
The Cost % of Planned will reach 100 percent when the actual cost reaches the planned cost. The Cost % of Planned may be greater than 100 percent.