The basic unit in order cost it controls in the project management due to WBS, and to appraise. When, cost account, it is.
The work package is set with WBS as the basic unit whichmanagesproject, activity, the staff/the resource, budget/cost are allotted in this. But, depending upon the scale and period of project when control of schedule and the staff at the unit where grain size differs budget distribution and cost control the one which does it is convenient it is. The management unit which this time is set with the control account, usually includes several work packages.
Control account plan (CAP) with it is the planned/plan which is raised to the control account unit.The cost plan and the like with EVMS and the like is stated. As a general rule, the patsy (the account manager) you put in every control account, it is desirable to estimate/to manage costwise.
Originally, with method of thinking of being adopted with PERT/Cost, it is succeeded in various project management methodologies.
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