The WBS
This tutorial covers the basic principles of developing a work breakdown structure (WBS). A WBS starts with a dynamic vision of the project, perhaps in the form of a drawing, diagram, or computer representation. The purpose of a WBS is to help the project manager in managing the project, with its accounting aspects aimed at aiding the project manager in applying earned value measures of planned versus actual costs. A WBS describes the sum of work required, is a communications tool best reduced to writing, and should be useful to all those performing the project.Finally, the WBS is a way for the project manager to defining the project's performance strategy and exercising change control.
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