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work breakdown structure |
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work breakdown structure [¦wərk ¦brāk‚dau̇n ‚strək·chər] (industrial engineering) A hierarchy designed to organize, define, and display all the work that must be performed in order to accomplish the objectives of a project.
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First, we should almost always presume that some significant portion of the work will be done on contract; and to accomplish a contract, we will always need a Statement of Work (SOW), we will more than likely need a specification, and we will also need a Work Breakdown Structure (WBS). Regarding costs, we'll know how we are spending funds and how they are tied to specific leadership initiatives, how the work breakdown structure is related to costs and how costs are linked to performance objectives," said Deputy Assistant Secretary of the Army (DASA) for Financial Information Management John Miller. A common work breakdown structure that follows the DoD Work Breakdown Structure Handbook (MIL-HDBK-881) shall be used for the CPR, IMS, and Contractor Cost Data Report (CCDR). |
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