Some of the work may have to take a higher priority if cost issues arise during the renovation. The higher priority work includes modifications to the electrical, HVAC, and plumbing systems, removal of two walls to provide an open concept arrangement, and common flooring throughout the kitchen, family room, and dining room areas. The remaining work and quality of finishes in the kitchen, dining room, and/or family room may have to be reduced if the cost of the higher priority work becomes an issue.
You decide to work backwards from your current list of work (shown below) to develop a WBS. You start by adding an element that represents the entire project and numbering it zero. You also decide to add several control accounts so that you can monitor and manage costs more effectively. These control accounts include:

  • Higher Priority Work
  • Lower Priority Work
  • Utilities and Services (Electrical, HVAC, and Plumbing)
  • Wall Removals
  • Kitchen
  • Dining Room (DR)
  • Family Room (FR)
  1. Modify the WBS to add the seven control accounts listed above. DO NOT make any other changes to any WBS elements.
  1. Once the control accounts are added, complete numbering the work breakdown structure in a hierarchical manner. You want your scheduling software to roll up work package costs to these control accounts.

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