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Unformatted text preview: ermined by management's desire to have
visibility into costs, balanced against the cost of
planning and reporting. Contractors may have a
Contract WBS (CWBS), which is appropriate to the
contractor's needs to control costs. A summary CWBS,
consisting of the upper levels of the full CWBS, is
usually included in the project WBS to report costs to
the contracting organization.
WBS elements should be identified by title and
by a numbering system that performs the following
• Identifies the level of the WBS element
Identifies the higher level element into which the
WBS element will be integrated
Shows the cost account number of the element. NASA Systems Engineering Handbook
Management Issues in Systems Engineering
A WBS should also have a companion WBS
dictionary that contains each element's title,
identification number, objective, description, and any
dependencies (e.g., receivables) on other WBS
elements. This dictionary provides a structured project
description that is valuable for orienting project members and other interested parties.
It fully describes the products and/or services expected
from each WBS element.
This section provides some techniques for
developing a WBS, and points out some mistakes to
avoid. Appendix B.2 provides an example of a WBS for
an airborne telescope that follows the principles of
product-based WBS development.
4.3.1 Role of the WBS A product-based WBS is the organizing
• Project and technical planning and scheduling
Cost estimation and budget formulation. (In
particular, costs collected in a product-based
WBS can be compared to historical data. This is
identified as a primary objective by DoD
standards for WBSs.)
Defining the scope of statements of work and
specifications for contract efforts
• Project status reporting, including schedule, cost,
integrated cost/schedule data (such as Earned
Value and estimated cost at completion)
Plans, such as the SEM...
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