Once the work and deliverables have been identified, the work to be executed by the project team is hierarchically decomposed until is small enough to be manageable and where one person can be responsible. This will be used to create work packages.

Work package :

1. Defines the work to be performed (what)
2. Identifies time to complete the work (how long)
3. Identifies a budget to complete the work (cost)
4. Identifies resources needed to complete the work (how much)
5. identifies a single person responsible for completing the work (who)
6. Identifies monitoring points for measuring progress (how well)

Each subdeliverable may contain multiple work packages depending on the which organizational unit will be performing the work. For example, the development of a piece of hardware may require completion of work packages whose primary responsibility will include the design, QC test and production departments. the intersection of work packages and the organizational unit creates cost account the integrates work and responsibility. Control can be performed on outcomes and responsibilities. Progress can be tracked vertically on deliverables (client’s interest) and tracked horizontally by responsibility (owner’s interest).

Responsibility Matrix

The responsibility matrix consists of a chart listing all the project activities and the participants responsible for each activity. For example, one individual is responsible for the work  but several other people may be identified as support or assistants.

Communication Plan

Project communication plan will address who, what, how, and when information will be transmitted to project stakeholders so schedules, issues, and action items can be tracked. Identify everyone who needs project information to make decisions and contribute to project progress as well as the information they need, modes of transmitting, responsibility and timing. Frequent information needs found in communication plans are:

1. Project status report
2. Changes in scope (requirements changes)
3. Gate decisions
4. Action items
5. Deliverable issues
6. Team status meetings
7. Accepted request changes
8. Milestone reports (schedule changes)

Times Estimates

At the work package level, estimates should be made by the persons most familiar with the task. Estimates should be based on normal conditions, efficient methods, and a normal level of resources and it should not allow for contingencies.

Costs Estimates

The typical kinds of costs found in a project :

1. Direct costs
   1. Labor
   2. Material
   3. Equipment
   4. Other
2. Direct project overhead costs
3. General and administrative overhead costs.

Most of the time the estimates differ from the actuals. The best way to improve estimates is to collect and archive data on past project estimates and actuals.