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In software development based on Agile, baseline does not exist because the end product cannot be fully planned out (yes, once I planned out entire Agile project - but it's an anti-pattern).
In hybrid Agile/waterfall/whatever-methodology, you can still create baseline vs forecasted goal, and measure it accordingly, if that's your business methodology. It's harder to report on such KPIs because these short phases usually are not equal. If these "phases" are equal you are better off to start reporting velocity (burn of total effort per sprint) in addition to burn of the schedule and money per sprint.
My volunteering team learned in last two sprints how to use velocity to report variance between sprints. Here are steps:
1. Ensure that there are following columns in velocity chart:
a. Total effort of all US accepted during Sprint Planning
b. Total effort of all US completed by team
c. Total effort of all US accepted by PO (providing that 1 US = 1 deliverable, if not - then skip it)
d. Total time spent on each US in the sprint
2. Never try to calculate effort to time (i.e. 1 US effort point = 4 hours of work)
3. Measure over sprint 3 through n to see the velocity in a, b, c, d
4. Experiment and adjust often
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