Monday, June 20, 2005

Work Breakdown Structure Mapping

Recently I read several papers about mapping between differentwork breakdown structures. It is quite interesting to see so many researchers have targeted on this topic.

The bottom line is that I do not think that a single structure issufficient to satisfy the information structure required by differentusers.

It is a very common mistake to store the data in a very granular unit, when different users need to view the information in different way. This approach will only work if all data can be collected in such granularity.

Applying the responsibility accounting theory to this:

You have costcenter to collect costs and revenue center to collect revenue; the profit center can only be the common parent. Making the small org units to be the profit centers will not work.
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