The use of each assessment method (e.g., earned value, work sampling, etc.) should be planned in a
way that optimizes the identification of variances, opportunities, and risks for all aspects of the project plan.
Also, planning assigns specific roles and responsibilities for assessing project performance. Unlike the
measurement process for which much of the day-to-day responsibility of measuring performance (e.g.,
units completed) lies with those responsible for the work packages, assessment is generally a function
performed by cost engineers in a project control role supporting the project manager. However, those
responsible for the work packages should make their own subjective assessments of their performance, and
provide other observations that help project management understand their performance