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== Example == [[Image:WbsConstruction.png|thumb|right|260px|The WBS construction technique employing the 100% rule during WBS construction]] The adjacent figure shows a work breakdown structure construction technique that demonstrates the 100% rule and the "progressive elaboration" technique. At WBS Level 1 it shows 100 units of work as the total scope of a project to design and build a custom bicycle. At WBS Level 2, the 100 units are divided into seven elements. The number of units allocated to each element of work can be based on effort or cost; it is not an estimate of task duration. The three largest elements of WBS Level 2 are further subdivided at Level 3. The two largest elements at Level 3 each represent only 17% of the total scope of the project. These larger elements could be further subdivided using the ''progressive elaboration'' technique described above. This is an example of the product-based approach (which might be end-product or deliverable or work-based), as compared to phased approach (which might be gated stages in a formal [[Systems development life cycle]]), or forced events (e.g. quarterly updates or a fiscal year rebudgeting), or a skills/roles based approach. WBS design can be supported by software (e.g. a [[spreadsheet]]) to allow automatic rolling up of point values. Estimates of effort or cost can be developed through discussions among project team members. This collaborative technique builds greater insight into scope definitions, underlying assumptions, and consensus regarding the level of granularity required to manage the projects.<ref>{{Citation |last=Cicala |first=Gus |title=Developing a Work Breakdown Structure |date=2020 |url=http://link.springer.com/10.1007/978-1-4842-5635-0_6 |work=The Project Managers Guide to Microsoft Project 2019 |pages=119β148 |place=Berkeley, CA |publisher=Apress |language=en |doi=10.1007/978-1-4842-5635-0_6 |isbn=978-1-4842-5637-4 |s2cid=219011411 |access-date=2022-06-07}}</ref>
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