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PROGRESS IS CHANGE IN STATE
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What this means is that PROGRESS can be ascertained by reference to the state at the beginning and the end of a period, with no need to have any knowledge of the activities during the period that results in the change. When this is at the core of the progress measurement method, it enables a significant simplification of the data collection and analysis process. This idea has been at the center of double entry accounting for centuries, and is very powerful.
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In this case the activities of the period do not change the state ... state at the end of the period (EOP) is the same as at the beginning of the period (BOP)
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There is GOOD progress when the activities of the period result in a state at the end of the period that is better than the state at the beginning of the period.
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There is BAD progress when the activities of the period result in a state at the end of the period that is worse than the state at the beginning of the period.
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