Integrating WBS and Project Organization
During the WBS process each work package is associated with areas of the project
organization that will assume functional and budgetary responsibility for it. An example is the
LOGON project and the project contractor, Iron Butterfly Company. Figure 5-7 represents the
integration of the LOGON project WBS with Iron Butterfly ’ s organization: on the left is the
company ’ s organization structure; across the top is the project WBS, where lettered boxes
are work packages. At the intersection of each department and work package is a box,
sometimes called a control account or cost account , that represents assignment of
responsibility for the work package to that department. Like the work package itself, each cost
account is a task or activities with prespecified start and finish dates, a budget, resource needs,
deliverables, requirements, and a manager or supervisor responsible for it. For projects where
the work is performed externally, the structure on the left would be comprised of contractors
and suppliers instead of departments. In general, whether for internal of external projects, the
cost and control account represents integration of the project with the organization
structure(s) and an agreement or contract with departments or subcontractors to fulfill work
package requirements.
Responsibility Matrix
The individuals to be held responsible for the work packages are shown in a chart called the
responsibility matrix , assignment matrix, or responsibility chart. Figure 5-8 shows the responsibility
matrix for the LOGON project. The rows represent major project tasks and activities, including work
packages identified from the WBS process. The columns represent the persons, groups, departments,
or contractors responsible for the work packages. Letters in the matrix symbolize the kind of
responsibility: primary (ultimate accountability for the work package); secondary (assistance or help);
notified (must be notified about the work package ’ s status); and approval (has authority to approve
or deny work package deliverables). Note that for each task one and only one person is assigned
primary responsibility. The matrix can also be used to signify who will do the work and any other
conceivable kind of responsibility. An advantage of the matrix is that project staff and stakeholders
can easily see who is responsible for what. Because the responsibility matrix prescribes who is
supposed to do what, it avoids people “ passing the buck. ” When a further breakdown of assignments
is necessary, people listed in the matrix can subdivide and delegate more-detailed tasks to others, and
display the assignments on an expanded matrix.
Events and Milestones
Project plans are similar to road maps: They show not only how to get to where you
want to go, but what progress you have made along the way. Work packages are what you
must do; in combination, they form the road to project goals. Along the road are signposts
called events and milestones that show how far you have progressed. When you pass the last
event, you have reached the final destination: project completion. Events and milestones
should not be confused with work packages, activities, or other kinds of tasks. A task is the
actual work planned or being done, and represents the process of doing something (such as
driving a car to get somewhere); it consumes resources and time. In contrast, an event signifies
a moment in time , the instant when something happens. In a project, events represent the
start or finish of something (equivalent to beginning a trip or arriving at an intermediate or final
destination). In most project schedules, each task is depicted as a line segment; the two ends
of the line segment represent the events of starting and completing the task. For example, in
Figure 5-9 the line labeled “ Task A ” represents the time to do the task, and events 1 and 2
represent the moments when Task A is started and finished, respectively. In project schedules,
the events are attached to specific calendar dates (day, month, and year).
