are the budget at completion and the estimate at completion the same thing? From the four choices, choose and substantiate your your position with position with the cited reference 1. At the project start, budget at completion equals estimate at completion but that can change. 2. Estimate at completion and estimate to complete are the same thing. 3. Each organization designs its own termsto describe what a project will cost. 4. All proects vary, so so after you budget cost, estimate your accuracy with ETC