Wednesday, December 25, 2019

The Method Section Of The Final Research Proposal

The Method Section of the Final Research Proposal To get a clear understanding of what causes workplace violence, negativity and employees not speaking up within an organization a Quantitative research survey methods will be used, â€Å"primary and secondary research†. In the primary research a survey will be presented to participants to gain insight on their feeling toward workplace violence, negativity and employees refusing to speak up about the occurrence within their work environment. The secondary research to help assist in the study will come from books and articles written on, how to prevent violence, negativity and assists employees on how to voice their opinions in the workplace. The research will be divided into five sections: Method The Quantitative research survey method will be used. The survey will consist of 10 questions to find out what the participants think causes workplace violence and negativity within a work environment, reason of being afraid to speak out, and if the organization has a prevention plan in place. Some of the questions that will be present to the participants are: †¢ What do you think cause workplace violence, negativity and employees afraid to speak up? †¢ Do you feel that your work environment is safe? †¢ Does your organization have a protection prevention polices in place and †¢ Are there sufficient measures to protect you in case of a violent incident? The survey will be used to reconnoiter and analyze data collected from each participantShow MoreRelatedProposal For A Research Proposal814 Words   |  4 PagesWhat is it? A typical research proposal is used by scholars and students who have an interest in your field. This usually happens as part of a grant application, postgraduate application (PhD), or for a final year dissertation. 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Tuesday, December 17, 2019

A Short Note On The And The Plebeians - 1133 Words

Patricians and the Plebeians Unit 4 Writing Assignment Aspect This paper will discuss the issues related to the economic and political differences between the patricians and the plebeian classes of Ancient Rome. The paper will also discuss the events that led up to the first revolt. Introduction It’s been said, Ignorance of the law is no excuse for breaking the law. While that may be true, the onus is on the one breaking the law to find out about the law. To clarify, when one wants to drive a car, they must search out and study the laws governing driving. If you want to practice medicine, you must study about the body, and then become certified to practice medicine and learn the dos and don’ts of the law. Some laws we learn the hard way like tourists. In Europe, the 50 km/h speed limit is expressed as a silhouette of a city like in the image below. Tourists not knowing this will receive a speeding ticket regardless whether they know this fact or not. This ignorance was the issue with the plebeians of Ancient Rome. Discussion The plebeians were kept ignorant of the law in order to remain under the bondage of the patricians. See, the plebeians were also Roman citizens, just not of the old families. Those of the old families were called patricians (Morey, 1901). However, the plebeians were not guilty of wanton ignorance since nothing was written down and codified. Therefore, they could not overcome this ignorance of the law without the laws being published forShow MoreRelated A Marxist Reading of Shakespeares Coriolanus Essay examples2243 Words   |  9 Pagesdespite the fact that Coriolanus is a tragedy largely because of the foibles of its title character, its first and most lasting impression is that it is a political play. Indeed, the opening scene presents the audience with a rebellious throng of plebeians hungry for grain that is being hoarded by the patricians. 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Monday, December 9, 2019

Auditing and Assurance Liabilities Services

Question: Discuss about the Auditing and Assurance Liabilities Services. Answer: Introduction: New York audit generals Andrew Cuomo alleged the EY, one of the big four audit firm for its role in Lehman Brothers. They alleged the firm because Lehman Brothers are involves in accounting fraud but E Y gives clean chit to these frauds by signing the audit opinions. After the case of Lehman Brothers it is showed that there are many loopholes in the audit system of these big four companies and such cases highlighted that weakness. In case of Lehman Brothers, peoples have different opinions regarding the accountability of EY. some said that EY must be held responsible for the fraud committed by the company, and some said that audit firms are not responsible for the fraud committed by the companies (Coenen, 2010). Merely sign the financial statements of the company by follow the accounting policies is not the only job of the auditors. Examine the accuracy of the transactions is also the duty of the auditor because investors trust the financial statements of the companies and rely on these statements for any matter. After the case of Lehman Brothers, steps are taken to increase the accountability of the auditors. International Accounting Standards are developed and adopted by the stock exchanges at global level (Pal, n.d.). Different countries adopt International Financial Reporting Standards in their system. In this report, first we discuss the roles and responsibilities of auditors and after that potential liab ility of the auditor after the global crises. Audit and Assurance: Shareholders and other stakeholders of the company such as creditors, employees, governments and communities need an accurate source of information on basis of which they analyses the performance of the company and their management. Audit of the financial statements increase the accuracy and credibility of the information mention in the financial statements of the company. Assurance is an expression of a conclusion which enhances the confidence of the investor in the material information provided in the document. Auditors report is also an assurance by the audit firm or auditor that investors can take their decisions on basis of the information mention in financial statements of the company. There are different levels of assurance which includes: Reasonable Assurance- In these auditors takes the complete responsibility regarding the financial statements. Limited Assurance- in this auditor passes the responsibility of information on the management of the company. No Assurance- Auditor does not take any responsibility. In case of audit of financial statements by the auditor, a reasonable assurance is given by the auditor in which auditor mention his opinion in the report whether financial statements of the company shows true and fair picture of the company or not, and financial statements are according to the accounting standards. Reasonable assurance is not absolute assurance. Auditor cannot give absolute assurance for financial statements of the company because: It is not practically possible for the auditor to cross check the every transaction of the company. Financial statements of the company involve estimate amounts and they cannot be calculated exactly, because such amounts can be varied in future (CPA Australia, 2014). Role and Responsibility of Auditor: It is a well known fact that auditors are there to protect the interest of investors and other stakeholders in the company. Shareholders are depending on the companys auditor and auditors also own duty of care towards the shareholders of the company. Shareholder relies on the information provided in the financial statements of the company and it is the duty of the auditor that they confirm the accuracy of those financial statements. In this report we study about the role of auditors in the financial crises. Usually it is considered that important reasons behind financial crises are auditing and accounting. There are many points which analyse the contribution of auditing and accounting in financial crises: Not following the principles of accounting. Auditors used fair value accounting instead of cost based accounting method. Auditors sign the incorrect audit reports. Audit reports contain the misleading financial statements. Lack of transparency in audit procedure. Auditors are there to express an opinion on the financial statements of the company, whether the statements are presenting the true and fair view of the company or not. Auditor enhances the investors confidence in the financial market. For checking the accuracy of financial statements auditor collect the evidences, make several tests and compares the documents of the company. Auditing procedure includes following points: Make management enquiry and investigate the procedure followed by the management for preparing the financial statements of the company. Evaluate the internal procedure of the company. Check the variations in balances of accounts. Count the inventory and verify it. Confirm the transactions of accounts. There are some acts which auditor should avoid: Auditors are not completely responsible for any material defect in the financial statements. Cannot make changes to the documents without the approval of management of the company. Report to the management of the company (Gelman, Rosenberg Freedman, n.d.). Liability of Auditors after Financial Crises: Before understanding the liability of auditors in crises, it is essential to understand the term crises. crises can be understand as an event of economic, social or political difficulties faced by the society for some particular time. At the time of economic crises transactions on the stock exchanges are drop down and there is an extreme effect on the market conditions. It is necessary that strategies are framed to restore the trust of investors in the companies. It is necessary that principles are developed for the international financial system which enhance the transparency in the transactions, improve the provisions relating to securities account, regulate the market in a proper way and increase the coordination in the institutions which deals in financial conditions at global level. After the financial crises at global level, auditors are also held accountable for their performance. International Standard of Accounting 200 defines the objective and principles which regulates the audit of financial statements of the company. Audit of financial statement is done, so that auditor can express his views and give his expert comments on the preparation of financial statements and material information contained by those financial statements. Professional and legal standards must be followed while conducting the audit (Todea Stanciu, 2009). IFAC standards mainly focus on the quality of the work. It is the duty of the audit firm or individual that they provide a quality to their client. Quality work can be done by way of financial audit, by following these steps: Check and verify all the sections which are important for audit of financial statements. Mention date and sign on all the documents. Amount of profit or loss must be analyzed by the auditor to ensure accuracy of transactions. Auditors cannot prevent the companies from taking wrong moves, but they ensure the investors and other stakeholders that those moves are disclosed in their report. New rules for accounting state the connection between the company and the auditor of the company and also the process to identify the fraud and errors in the financial statements of the company. It is also the responsibility of the auditor that they make sure whether the companies have effective internal control system to check the accuracy of financial statements or not (Rapoport, 2010). Lehman Brothers case is an example of the manipulation of the financial statements through which company can get the results of their choice. Actual responsibility of fraud and error is of management, but auditors are also held responsible at some extent because main aim of audit process is to identify the material fraud in the company. The main objective of the auditor is to determine whether information provided in the financial statements of the company reflect the true and fair view of the companys performance or not. There are situations when wrong information is supported by the evidence, which disabled the auditing procedure in detecting the material fraud in the company (Collings, 2010; Norris, 2011). There are two types of liability on auditors of the company: Criminal Liability- criminal penalties are applicable on auditor when auditor breaches the provisions or rules of government. It is applicable on the transactions occurred between the state and auditor. Auditors are also bound by the laws govern in the country in which auditor operates. Under this law auditors can be charged for fraud and matters related to insider trading. Auditors are bound by the provisions of the law which govern the companies in their state, such as appointment and removal of auditor, etc. Civil Law- It is applicable on the transactions occurred between the organizations and auditor. In this auditor is responsible towards the company and frauds committed by the company. Auditor is answerable to the clients and investors of the company because on the basis of auditors report they make their decision. Shareholders can sue the auditors of the company if they are not fulfilling their duties and hiding the defaults of the company. It is important to be noted that auditors are liable only in those cases when they are not fulfilling their duties with due care and diligence, or they breach their duties towards the investors of the company. Therefore, auditors are liable to face penalties if they are not fulfilling their duties with care and diligence (ACCA, n.d.). Global accounting standards are adopted by many countries for reducing these liabilities and enhance the confidence of investors in financial market. Many institutions develop the auditing and accounting principles to solve this problem. Now a days audit environment is changing very rapidly and it is necessary that we develop the principles which are acceptable and effective at global level. IAASB is also responding to these changes, following are the brief about the IAASB and steps taken by IAASB: The International Auditing and Assurance Standards Board (IAASB) is a body which set up the international standards of auditing, quality check, review and other matters related to auditing for public benefit. IAASB mainly focus on enhancing the investors confidence in the profession of auditing. IAASB develop the international standards for auditing, which was accepted at global level. IAASB strategy is based on these three terms: IAASB frames strategy to support the financial stability at global level. IAASB frame strategy which focus on quality check, audit principles and other related matters at global level. IAASB ensures the adoption and implementation of these standards at global level (IFAC, n.d.). Steps taken by IAASB to the changing environment of audit which enhance the value of audit: Audit quality- the main focus of IAASB while developing the principles is on quality of work provided by the auditors of the company. For increasing the quality of audit it is necessary that organizations give importance to various factors such as standards, principles, education and training. Auditors Report- IAASB increases the accountability of auditors by make changes in auditors report. ISA 701, Communicating Key Audit Matters in the Independent Auditors Report. According to this now auditors are liable to mention those matters in the report, which are important for the purpose of audit of financial statements of the company. ISA 701 does not specify the matters, but require mentioning those matters which are important in eyes of auditors (IFAC, n.d.). Auditors are not completely responsible for any material fraud in the company. Auditors are responsible only in that case when they are not fulfilling their duties with care and diligence. In this paper we discuss the liability of the auditors at the time of financial crises. Conclusion: This report contains the roles, responsibilities and liabilities of auditors after global financial crises. . It is the duty of the auditor that he assesses the whole risk and mentions that risk and key points in his report. After the case of Lehman Brothers it is showed that there are many loopholes in the audit system of these big four companies and such cases highlighted that weakness. In case of Lehman Brothers, peoples have different opinions regarding the accountability of EY. Audit of the financial statements increase the accuracy and credibility of the information mention in the financial statements of the company. Auditors report is also an assurance by the audit firm or auditor that investors can take their decisions on basis of the information mention in financial statements of the company. In case of audit of financial statements by the auditor, a reasonable assurance is given by the auditor. At the time of economic crises transactions on the stock exchanges are drop down and there is an extreme effect on the market conditions. After the financial crises at global level, auditors are also held accountable for their performance. Auditors cannot prevent the companies from taking wrong moves, but they ensure the investors and other stakeholders that those moves are disclosed in their report. New rules for accounting state the connection between the company and the auditor of the company and also the process to identify the fraud and errors in the financial statements of the company. The International Auditing and Assurance Standards Board (IAASB) is a body which set up the international standards of auditing, quality check, review and other matters related to auditing for public benefit. In last we can conclude that auditors are not wholly responsible for the fraud and errors in the company, only if they execute their duties with care and diligence. References: ACCA, (2015).Auditor Liability. [Online] Available at: https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/auditor-liability.html. [Accessed on 16TH September 2016]. Coenen, T. (2010). Fraud Files: Is Ernst Young to Blame in Lehman Bros. Fraud?.Journal, [online]. Available at: https://www.aol.com/article/2010/12/23/fraud-files-is-ernst-and-young-to-blame-in-lehman-bros-fraud/19774486/. [Accessed on 16TH September 2016]. Collings, S. (2010). Auditors under fire following Lehman revelations. Journal, [online]. Available at: https://www.accountingweb.co.uk/business/finance-strategy/auditors-under-fire-following-lehman-revelations. [Accessed on 16TH September 2016]. CPA Australia, (2014).A Guide To Understanding auditing and Assurance. [Online] Available at: https://www.cpaaustralia.com.au/~/media/Corporate/AllFiles/Document/professional-resources/auditing-assurance/guide-understanding-audit-assurance.pdf. [Accessed on 16TH September 2016]. Gelman, Rosenberg freedman. What an Auditor Does and Doesnt Do. Available at: https://www.grfcpa.com/resources/publications/auditor-responsibilities/.[Accessed on 16TH September 2016]. IFAC. About IAASB. Available at: https://www.iaasb.org/about-iaasb.[Accessed on 16TH September 2016]. IFAC. The Changing Audit Environment. Available at: https://www.ifac.org/news-events/2013-12/changing-audit-environment. [Accessed on 16TH September 2016]. Norris, F. (2011). Lehman Case Hints at Need to Stiffen Audit Rules. Journal, [online]. Available at: https://www.nytimes.com/2011/07/29/business/in-lehman-case-a-hint-that-audit-rules-are-lacking-floyd-norris.html?_r=0. [Accessed on 16TH September 2016]. Pal, T. (2010). The Impact of the Economic Crisis On Auditing.Journal, [online]. Available at: https://www.matarka.hu/koz/ISSN_1588-6735/GTK_vol_8_no_1_2010_eng/ISSN_1588-6735_GTK_vol_8_no1_2010_eng_131-142.pdf. [Accessed on 16TH September 2016]. Rapoport, M. (2010). Role of Auditors in Crisis Gets Look. Journal, [online]. Available at: https://www.wsj.com/articles/SB10001424052748703814804576036094165907626. [Accessed on 16TH September 2016]. Todea, N. and Stanciu, C. L. (2009). Auditor Liability in Period Of Financial Crisis.Journal, [online]. Available at: https://www.oeconomica.uab.ro/upload/lucrari/1120091/21.pdf. [Accessed on 16TH September 2016].

Monday, December 2, 2019

Wbs Example Essay Example

Wbs Example Essay INTRODUCTION: Plan and Schedule Development – | |Task Identification and Work Breakdown Structure | |The detailed guidelines and examples start on the following page | |What This Is | |First of a series of six templates for project plan and schedule development. This guideline lists the process steps for developing a work | |break down structure that identifies all the tasks in the project’s work, the first step in creating a detailed project plan and schedule. | |Several Work Breakdown Structure examples are provided to demonstrate the results. | | | | | | | | | | | | |Content in this guideline was contributed by: | |ProjectConnections staff, IPSolutions www. ipsassociates. com, and ICS Group www. icsgrp. om | | | |Why It’s Useful | |A key to successful project scheduling is to break down the project goals into tasks BEFORE you consider delivery dates, resource constraints,| |specific named resources, or task dependencies. This helps you to objectively identify all of the work necessary without subconsciously | |leaving out real work in order to fit date constraints. | |The WBS step helps accomplish the following key objectives: | |Develops an objective, rational view of the amount of work required | |Helps team grasp the ski lls required and amount of resources equired for the project | |Provides a clear framework for assigning to individuals a clear task definition and delegate the responsibility for completion | | We will write a custom essay sample on Wbs Example specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Wbs Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Wbs Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Lays a foundation for analyzing the task dependencies and for isolating and managing risks | |Lays a foundation for developing a bottom-up estimate for the project schedule | |Allows tradeoffs to be made consciously and with the proper consensus involved. | |How to Use It | |Review the process steps for creating a work breakdown structure starting on the next page. |Identify how team members will be involved in creating the WBS and educate them on their role. The primary objective is to get all of the team| |participants to contribute to the definition of the work. | |Determine an appropriate organization for your WBS and begin identifying major work efforts. See the detailed guidelines which begin on the | |following page for how your WBS can be organized. | |Break the top level of your WBS further into a hierarchical set of tasks. Use the guidelines starting on the next page for deciding how far | |your WBS must be broken down to ensure that you’ve defined enough detail for scheduling your project. | This WBS information will feed the next step in the planning/scheduling process: Assigning resources to tasks. | The Guideline and Template Content for Creating a WBS Starts on the Following Page Plan and Schedule Development – (1) Task Identification and Work Breakdown Structure Overview of WBS Creation The WBS is the first step in developing a detailed work plan for the project. Task Identification and WBS Creation bridges from the early Scope definition to creation of a detailed project schedule. |1) Start with: The Scope | |Defines at the highest level what has to be done—what must be created and delivered to the project’s customers. | | | | | | |2) Create: The Work Breakdown Structure (WBS) | |A top-down hierarchical description of the work required to produce what is called for in the Project Scope and achieve the | |mission, satisfy stakeholders | |Provides approach for ‘decomposing’ the work into measurable units, which allows easier and more accurate estimates of | |duration, needed resources, and time required | |Helps ensure that the scope is completely defined and the team has not forgotten any work. | |Allows breakdown of work to deliverables, activities, tasks that can be assigned to an owner. | | | | | |3) Based on the WBS, develop: The Project Schedule | |Created by adding resource assignments, task work effort and duration estimates, and dependencies to all tasks in the WBS. | | | The Work Breakdown Process: From the Top Down Use the following top down approach to iteratively create your WBS: 1. First identify the major components of work to be accomplished. Identify 5-10 major work groups which primarily set up how the work is expected to be organized, to form the highest level or first level of the WBS. Choose this top level of your WBS to match your organizational and internal work methodology—the best way to organize the work for this project given the project complexity; how the work is spread across your organization; and how the work will be tracked and managed. Here are seven approaches. (ref: Effective Project Management, Wysoki et al, pg. 120) Noun-Type Physical Decomposition – product building with summary approach Functional Decomposition – system functionality focus Verb-Type Design-Build-Test-Implement – methodology or lifecycle phase focus Objectives – senior management or customer focus on reporting to deliverables Others Geographical – coordination and communication focus across locations Business Function – focus on business process with integration complications Departmental – focus is on organizational control of one manager 2. Identify the next level of work (Level 2) under each major component and list them under their top-level groups. This can be done with indented lists or graphically in an organization chart. Level 1 Level 2-1 Level 2-2 Level 3-1 Level 3-2 Level 3-3 Indented List Graphical Chart 3. Continue to break down the work under each Level 2 items. Break down to the level of task detail that ensures the top-level components are broken down far enough for identification of all the work that needs to get done. Details under some may break into three or four levels. Others may require no more detail, or only one additional level. Write preliminary plans if necessary to help scope the later cross-functional efforts: documentation, manufacturing, testing, etc. Examples and Definitions of Typical WBS Levels This section contains material contributed by ICS Group www. icsgrp. com The following is one possible work breakdown approach starting with project lifecycle phases at Level 1, major deliverables of each phase as Level 2, and the activities, then tasks, to create each deliverable as levels 3 and 4. |Phases |Identify major phases of work (e. g. specify, design, build, test†¦) | |Major Project Deliverables and related |Identify the major component deliverables of work required (e. g. , subsystems that must be | |milestones |designed, built, tested, during each phase. ) | |Activities |Identify the activities needed to create those deliverables. Some interim, smaller deliverables | | |such as documents may be involved. ) | |Tasks |Break the activities down to an appropriate level of task detail. | Level 1 – Phases: A project plan, or schedule, is made up of the deliverables and milestones of the project, and depending on the level of detail required, the activities/tasks. Typically, this information can be organized into a number of natural group ings. In project planning, each group is called a phase and a name is given to it for ease of communication and reporting. Level 2 – Deliverables Milestones: Deliverables are the clearly defined and recognizable results or tangible work products of successfully completed activities/tasks performed during the project. They appear on a project plan in the past tense, to represent the completed activity/task and the accomplished result. â€Å"Receivables† should also appear on the project plan. They are deliverables owed to the project by others outside of the project (usually other project teams), and upon which the project is dependent. Milestones are interim events or points in time during the project which identify the completion of a significant segment. They are most useful as measuring or tracking points to gauge the progress of the project. Some milestones are â€Å"business-critical† milestones, in that they are not just a mechanism for giving the team interim targets; they have special significance, such as a contractual date with a customer. Different individuals may identify different numbers of milestones based on their role in the project. For example, the project sponsor may identify three significant milestones as indicators of how the project is progressing, whereas a team leader may identify eight milestones or checkpoints within a particular phase. A milestone should be identified to indicate the completion of each phase of the project. Levels 3 and 4+ – Activities Tasks: Each phase of a project is composed of a number of major activities that will lead to achieving one or more deliverables. Activities are composed of a series of tasks that are the lowest level of detail that can comfortably be managed. Team members who will be performing the tasks should be involved in the activity/task planning process. Estimates of time to complete each task should be based on typical work effort required and then may be adjusted to reflect real world conditions. How to Engage the Team in Creating the WBS This is a team process and should not be done by the Project Manager alone. Plan to engage the project team to analyze and break down the work into a sequence of deliverables, activities, and tasks until the detail defines a manageable project. Here is a suggested process: 1) The Project Manager can propose what the top level of the WBS should be. ) Call a core team meeting to review the suggested top level of the WBS and define the next level of detail. In the meeting, agree on the top level of the WBS and brainstorm a list of items to include at Level 2 (e. g. deliverables that wou ld show up for each major Phase. ) 3) Work collaboratively to identify subsequent levels of WBS detail, by drafting WBS activities and tasks onto a whiteboard or flipchart paper on the walls, or by writing deliverables, activities, and tasks on sticky notes and sticking them to the whiteboard or wall underneath the appropriate top level section of the WBS. 4) Publish the draft WBS to team members and others to sanity check the contents, and identify additional work. Ultimately the WBS should take into account information from: ? other team members ? other project managers who have done similar work ? previous project reviews ? other appropriate groups ? expert opinion ? existing WBS templates 5) Get the feedback and incorporate it into the WBS 6) Review the updated WBS with the team and determine whether you’re ready to proceed to the next step of Planning: assigning resources to the tasks in the WBS. How Far to Go: How Much Detail is Enough |The ultimate goal in breaking the work tasks down is to ensure that all of the work that is needed to meet the project’s objectives is | |recognized and planned for accurately from the beginning. | The level to which you break down elements of your WBS may result in some tasks having less detail and longer duration, if the work in that area is clearly understood and represents well-known work in which the team is experienced and successful. ? One owner per task: The tasks must be defined such that they can be assigned to one person who will be doing that work. ? Clear measurable deliverable with measurement specified: The tasks must be defined such that the task owner can be given completion criteria that are clear and measurable. ? Small enough task duration for tracking: Task duration at lowest level should be less than 5% of total project time, to ensure visibility into task progress, at a small enough resolution to recognize quickly if the project is off track (e. g. weeks if 1 year; 2 days if 2 months). Greater levels of detail are generally required for projects which are: ? larger ? more risky ? dissimilar to past projects ? difficult to define (susceptible to change) ? performed by internal work groups ? planned for the near future See the WBS completion checklist on the following page. The WBS will continue to be updated during the Plan and Schedule development process; generally as the process goes forward, additional tasks come to light and must be incorporated into the WBS. The checklist below will help the team know that a WBS has been created that forms a sound basis for the project’s schedule going forward. WBS Completion Checklist | |Appropriate level of detail: Continue to break the work down until a task list is developed which meets the following criteria: | |one (and only one) owner can be assigned to each of the lowest level tasks | |clearly defined outputs are evident for each task | |quality can be monitored through performance criteria associated with each output | |the tasks communicate the work to be accomplished to the person who is accountable | |the likelihood that a task is mitted or work flow forgotten is minimized | |each task is well enough defined and small enough so that estimates of duration are credible | |the project is broken do wn to the level at which you want to track | |as a general rule, the lowest level tasks should have durations between two and twenty days and effort that equates to not more than 1 person | |week | | | |No forgotten tasks: Project delays are often caused by forgotten tasks, rather than inaccurate estimates. Ensure you have included tasks for: | |planning the project | |approval cycles | |key project meetings | |management/customer interfaces | |quality inspections/fixing defects | |training | |management | |test planning, development execution | |project reviews and project closing | See the following pages for several examples of Work Breakdown Structures WBS Examples The following WBS examples illustrate using the top-down breakdown approach for several different project types. Example 1: WBS for Building a House (Indented List Format) ref : Effective Project Management, Wysoki et al, Pg. 120) I. SITE PREPARATION A. Layout B. Grading C. Excavation II. FOUNDATION A. Erect Forms B. Pour Concrete C. Remove Forms Ill. FRAMING A. Floor Joists 1. Install first-floor floor joists 2. Install second-floor floor joists B. Sub-flooring 1 Install first-floor sub-flooring 2. Install second-floor sub-flooring C. Stud Walls 1. Erect first-floor stud walls 2. Erect second-floor stud walls D. Frame R oof IV. UTILITIES A. Electrical 1. Rough In 2. Building inspection 3. Finish work B. Plumbing 1. Rough in 2. Building inspection 3. Finish work C. Gas 1. Rough in 2. Building inspection 3. Finish work V. WALLS A. Hang sheetrock B. Tape and bed VI. ROOFING A. Install sheathing B. Lay shingles VII. FINISH WORK A. Interior 1. Install cabinets 2. Install appliances 3. Install furnace 4. Lay carpet 5. Paint walls and molding 6. Hang wallpaper 7. Lay tile VIII. LANDSCAPING Example 2: WBS Excerpt for Creating a Promotional DVD |CONCEPT (Phase) | |(Detailed deliverables and tasks here) | |DESIGN (Phase) | |(Detailed deliverables and tasks here) | This section of the WBS broken out to activity/task detail: PROTOTYPE AND TEST (Phase) | |DVD Prototype (Deliverable) | |Develop Video (Activity) | |Shoot sections (Task) | |Review and update (Task) | |Edit video sections (Task) | |Edit video – full sequence (Task) | |Develop Narrative (Activity) | |Write narrative text (Task) | |Review and update (Task) | |Record voice-over narrative (Task) | |Review prototype DVD | |Update prototype DVD | |Test DVD | |(Detailed tasks go here) | |SELECT VENDOR (Phase) | |DVD Fulfillment Vendor commitment (Deliverable) | |Research opti ons | |Define selection criteria | |Send requirements to fulfillment houses | |Get quotes and sample contracts | |Decide fulfillment house | |Sign contract | | PRODUCE AND SEND (Phase) | |DVD Mailing (Deliverable) | |Send master to fulfillment house (Task) | |QA test DVD copy (Task) | |OK initial DVD production run (Task) | |Supply/approve mail-to list (Task) | |OK full DVD mailing (Task) | Example 3: WBS Excerpt – Hardware-Software System Development – to Level 3 Activities Phase II: Development | |Module 1 | |Detailed Design | |Review | |Create prototype | |Unit Test | |Module 2 | |Detailed Design | |Review | |Create prototype | |Unit Test | |Module n | |Detailed Design | |Review | |Create prototype | |Unit Test | |Integration Test | |Manufacturing planning | |User Documentation development | |Test Planning | |Final Design Review and Release | |Phase III: Approval | |Alpha Test | |Beta Test | |Regulatory Certification | |Phase IV: Delivery | |Pilot build | |Preparation for Release | |Release to Production/Delivery | | | See also a number of Work Breakdown Structure example files on the site. Example 4: Website Development WB S Website Project 1. Design 1. Web User Interface 1. Functional Specifications 1. Create User Interface Mock-ups 2. Conduct Design Review 3. Deliver Final Functional Specs 4. Obtain User Signoff 2. Technical Specifications 1. Develop Tech Specs 2. Review Tech Specs with Project Team 3. Obtain Team Signoff 2. SQL Database 1. Technical Specifications 1. Develop Tech Specs 2. Review Tech Specs with Project Team 3. Obtain Team Signoff 3. Interfaces 1. Technical Specifications 1. Determine data import/export elements 1. Define User needs 2. Define IT needs 2. Design interfaces 3. Obtain Team Signoff 4. Reports 1. Functional Specifications 1. Collect User Requirements 1. Define Data elements 2. Define Frequency 3. Define Audience 2. Design Reports 3. Review Report Design with Project Team 4. Deliver Final Functional Specs 5. Obtain User Signoff 2. Development 1. Web Front End 1. Code Web Pages 2. Conduct Unit Test 3. Review Web Page design/functionality 4. Obtain User Signoff 2. SQL Database 1. Identify table relationships 2. Build database tables 3. Review Tables with project team 4. Obtain Signoff 3. Interfaces 1. Build Interfaces 2. Conduct Unit test of import/export functionality 3. Obtain Signoff 4. Reports 1. Code Reports 2. Conduct Unit test 3. Review Reports with project team 4. Obtain Signoff Continued next page Example 4: Website Development WBS (continued) 3. Quality Assurance 1. Web Front End 1. Verify design and functionality 2. Perform Integration Test 3. Perform User Acceptance Test 4. Obtain User Signoff 2. SQL Database 1. Verify design/data elements 2. Verify relationships 3. Perform Integration Test 4. Perform User Acceptance Test 5. Obtain User Signoff 3. Interfaces 1. Verify design and functionality 2. Perform Integration Test 3. Perform User Acceptance Test 4. Obtain User Signoff 4. Reports 1. Verify design and functionality 2. Perform Integration Test 3. Perform User Acceptance Test 4. Obtain User Signoff 4. Training 1. Create system documentation 1. Assemble Tech Specs 2. Develop System Flowcharts 3. Deliver Source Code 4. Complete System Documentation manual 2. Create training materials 1. Assemble Functional Specs 2. Develop â€Å"As Is† and â€Å"To Be† documentation 3. Update Business Processes 1. Write new business processes 2. Obtain User Signoff 4. Complete User Training Manuals 3. Train users 1. Train IT Support Staff 1. Identify trainees 2. Identify trainers 3. Construct training schedule 4. Train users 2. Train Business Partners 1. Identify trainees 2. Identify trainers 3. Construct training schedule 4. Train users 5. Verify user readiness Continued next page Example 4: Website Development WBS (continued) 5. Implementation 1. Hardware 1. Determine hardware needs 2. Make Hardware selections 3. Purchase hardware 4. Deploy 5. Perform System test 6. Verify production readiness and signoff 2. Packaged Software 1. Determine software needs 2. Make software selections 3. Purchase software 4. Deploy 5. Perform System Test 6. Verify production readiness 3. Develop Implementation Plan 1. Construct Timeline 2. Identify Team 3. Identify Components 4. Finalize Plan 4. Installation 1. Convert hardware to production-ready status 2. Convert packaged software to production ready status 3. Install new programs into production environment 4. Verify code 5. Initiate limited production run for user acceptance 6. Turn over system to users 6. Post-Implementation 1. Verify System 1. Obtain user acceptance of production system 2. Log issues 2. Monitor system 1. Verify performance 2. Verify functionality 3. Project Wrap-up 1. Obtain Final Project Signoff 2. Document and Review Lessons Learned Project Scope Level 1 Level 2 Level 2 Level 3 Level 3 Level 3