Project WBS Guidelines
The objective of WBS is to organize and comprehend a project by breaking it into progressively smaller pieces until it is a collection of meaningful and manageable tasks or work packages. Develop the task list from the project definition including ownership and deliverables. These guidelines include information on:
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Step 1: Break down the project into major components
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Step 2: Assess skills and assign ownership to each task/lowest element
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Step 3: Specify deliverable for each task

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