WORK PACKAGES
The lowest level of the WBS is defined as the work package level, which provides a logical basis for further defining activities or assigning responsibility to a specific person or organization.
The primary purpose of the WBS is to make sure all the work that is to be performed on the project is identified—the project scope is defined. A WBS is decomposed to the work package level; however, beyond the WBS, the work must be subdivided to the point where adequate planning and control can be accomplished. This is ultimately below the work package level, at the activity level where network planning is also performed. Each activity within a work package has a specified and expected duration, resources, cost, performance, and output that are summarized in the work package. This is discussed in more detail in the later section, “Use of the WBS to Develop Activities.” Each work package, like each CA, should have a single person or organization identified and responsible for the performance of the work.
Cost control is often impractical at the activity level because of the difficulty in collecting actual cost data by the accounting system. However, cost control usually can be exercised at some level, and this determines where the work package levels or control accounts are established.
A work package is the collection of activities performed by a specific organization, usually with a specific cost account number for a particular WBS element. This could be a large, subcontracted package of work. A Work Authorization Form or some equivalent document that specifies the budget level, start and completion dates, responsible organization, and brief statement of the work to be performed usually authorizes the work performed in a CA or work package. Figure 2-13 shows the relationship between the WBS, work packages, and activities for Project X. In this figure, “Circuit Board” could be established as a control account.