ABSTRACT
Work breakdown structure (WBS) is a deliverable-oriented hierarchical decomposition of the work to be executed by the project team to accomplish the project objectives and create the stipulated deliverables. Project Managers use to build a WBS activity oriented, which means that activities and work packages are on the top WBS levels. The Project Management Office (PMO) should be the owner and maintainer of WBS templates. A control account is a management control point where scope, budget, cost and schedule are integrated and compared with the earned value for performance measurement. Breaking down the more complex work into small activities will help the Project Manager and the project team to estimate the project in a more accurate way. The structure of the Cost Breakdown Structures (CBS) is often the same as for the WBS at the lowest level, but this is not mandatory. Certainly, the elements of the CBS must be correlated to the elements of the WBS.
