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=== Level of detail === One must decide when to stop dividing work into smaller elements. For most projects, a hierarchy of two to four levels will suffice. This will assist in determining the duration of activities necessary to produce a deliverable defined by the WBS. There are several heuristics or "rules of thumb" used when determining the appropriate duration of an activity or group of activities necessary to produce a specific deliverable defined by the WBS. * The first is the "80-hour rule" which means that no single activity or group of activities at the [[#Terminal element|lowest level of detail of the WBS]] to produce a single deliverable should be more than 80 hours of effort. * The second rule of thumb is that no activity or group of activities at the [[#Terminal element|lowest level of detail of the WBS]] should be longer than a single reporting period. Thus if the project team is reporting progress monthly, then no single activity or series of activities should be longer than one month long. * The last heuristic is the "if it makes sense" rule. Applying this rule of thumb, one can apply "common sense" when creating the duration of a single activity or group of activities necessary to produce a deliverable defined by the WBS. ==== Work package ==== According to the [[Project Management Institute]], a '''work package''' is the "lowest level of the work breakdown structure for which cost and duration are estimated and managed."{{sfn|Project Management Institute|2021|loc=§Glossary Section 3. Definitions}} A work package at the activity level is a task that: * can be realistically and confidently estimated; * makes no sense practically to break down any further; * can be completed in accordance with one of the heuristics defined above; * produces a deliverable which is measurable; and * forms a unique package of work that can be outsourced or contracted out. ==== WBS dictionary ==== If the WBS element names are ambiguous, a WBS dictionary can help clarify the distinctions between WBS elements. The WBS Dictionary describes each component of the WBS with [[Milestone (project management)|milestones]], deliverables, activities, scope, and sometimes dates, [[Resource (project management)|resources]], costs, quality. According to the [[Project Management Institute]], the WBS dictionary is defined as a "document that provides detailed deliverable, activity, and scheduling information about each component in the work breakdown structure." {{sfn|Project Management Institute|2021|loc=§Glossary Section 3. Definitions}} ====Coding scheme==== It is common for work breakdown structure elements to be numbered sequentially to reveal the hierarchical structure. The purpose of the numbering is to provide a consistent approach to identifying and managing the WBS across like systems regardless of vendor or service.<ref>MIL-STD-881C, Work Breakdown Structures for Defense Materiel Items, 3 October 2011, ¶4.3</ref> For example, 1.1.2 Propulsion (in the example below) identifies this item as a Level 3 WBS element, since there are three numbers separated by two [[Decimal separator|decimal points]]. A coding scheme also helps WBS elements to be recognized in any written context, such as progress tracking, scheduling, or billing, and allows for mapping to the WBS Dictionary.{{citation needed|date=April 2024}} It is a preferred practice that the [[Statement of work]] or other contract descriptive include the same section terms and hierarchical structure as the WBS. A practical example of the WBS coding scheme is<ref>MIL-STD-881C, Work Breakdown Structures for Defense Materiel Items, 3 October 2011 Appendix A, ¶A.3</ref> ''1.0 Aircraft System'' :''1.1 Air Vehicle'' ::''1.1.1 Airframe'' :::''1.1.1.1 Airframe Integration, Assembly, Test, and Checkout'' :::''1.1.1.2 Fuselage'' :::''1.1.1.3 Wing'' :::''1.1.1.4 Empennage'' :::''1.1.1.5 Nacelle'' :::''1.1.1.6 Other Airframe Components 1..n (Specify)'' ::''1.1.2 Propulsion'' ::''1.1.3 Vehicle Subsystems'' ::''1.1.4 Avionics'' :''1.2 System Engineering'' :''1.3 Program Management'' :''1.4 System Test and Evaluation'' :''1.5 Training'' :''1.6 Data'' :''1.7 Peculiar Support Equipment'' :''1.8 Common Support Equipment'' :''1.9 Operational/Site Activation'' :''1.10 Industrial Facilities'' :''1.11 Initial Spares and Repair Parts''
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