Software Project Management (CS615)
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LECTURE # 33
7. Work Breakdown Structure
7.3 WBS- A Mandatory Management Tool
i. The WBS as a project management tool
g) Mapping WBS for Cost Management
In a product-oriented WBS, functional categories of work may form "cost
accounts" within a WBS element. Cost account managers are responsible for a
functional area’s contribution to a WBS element. Cost accounts from several
departments or functions may combine into one WBS element.
Internal department planning for a cost account will be made up of individual
work packages. A work package will typically have its own budget and schedule.
Work packages should be small enough to be executed by individuals or small
groups in a single department, and they should be of relatively short schedule
duration. A small project might define a maximum work package size as two
weeks of effort. Larger projects will assemble larger work packages that can be
appropriately managed and controlled.
The project manager will have to decide to what degree employment of various
details of WBS implementation will benefit the efficient management of the
project. On a very small project, a formal WBS may serve no useful purpose, but
it can become valuable if project size or complexity start to increase.
As an organization’s project management environment matures, or as larger size
and complexity are encountered, application of the WBS concept can evolve from
an ad hoc list of tasks, to time-phased activity lists, task lists clustered by project
deliverables and services, or an end-product focused WBS fed by cost accounts
and work packages.
If you are using MS-Project or a similar project management software application,
you may encounter the WBS as a vertical list with indents to show structure. This
will be compatible with the Gantt View data entry screens. While some software
packages provide a separate WBS view, you could prepare your WBS in the
vertical format using a word processor, and then cut and paste your WBS into
your project management software package.
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