Question

Which one of the following is NOT the purpose of the organization breakdown structure ?
1. To provide a framework to summarize organization unit work performance
2. Do not tie the organizational unit to cost control accounts
3. Identify organization units responsible for work packages
4. How the firm has organized to discharge work responsibility

Answer 1

Correct Answer - Option 2 : Do not tie the organizational unit to cost control accounts

Explanation:

Do not tie the organizationl unit to cost control accounts  is NOT the purpose of the organization breakdown structure 

 Work Breakdown Structure (WBS):

• The WBS is described as a hierarchical structure that is designed to logically sub-divide all the work elements of the project into a graphical presentation.
• A full scope of work for the project is placed at the top of the diagram, and then sub-divided smaller elements of work are at each lower level of the breakdown.
• At the lowest level of the WBS, the elements of work are called a work package. A list of project activities is developed from the work packages

Benefits WBS

1. WBS forces the team to create detailed steps

2. WBS lays the groundwork for schedule and budget

3. WBS creates accountability

4. WBS creation breeds commitment