The output from cost planning is used as part of the overall project plan and can consist of one or all of these elements: budget estimates, units of measure, links to accounting control accounts, allowable variances, methods used to track progress such as earned value, and stakeholder reporting formats.

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The output from cost planning can indeed consist of budget estimates, units of measure, links to accounting control accounts, allowable variances, methods used to track progress such as earned value, and stakeholder reporting formats. These elements are all important for overall project planning and management.

The Output from Cost Planning Is Used as Part of the Overall