1. Organizing
1. Define the WBS
2. Identify of organization
3. Integrate subsystems
4. Identify over head controls
5. Integrate WBS and OBS
Accounting
16. Record direct cost
17. Summarize these costs in the WBS
18. Summarize these costs in the OBS
19. Record indirect costs
20. Identify equivalent and unit costs
21. Perform material accounting
PlanningandBudgeting
6. Schedule the work
7. Identify the products and milestones
8. Set time phased budget
9. Identify significant cost elements
10. Establish discrete work packages
11. Sum work and planning packages
12. Identify Level of Effort
13. Set overheads for organizations
14. Identify MR and UB
15. Identify target costs and budgets
Analysis
22. Periodically collect CA sums
23. Determine direct cost variances
24. Determine indirect cost variances
25. Sum all data and variances
26. Implement management actions
27. Revise estimate at complete
Revisionsand
Data
Maintenance
28. Incorporate authorized changes in a timely manner
29. Reconcile budgets to prior budgets for all changes
30. Control retroactive changes pertaining to work performed
31. Prevent revisions to budget except for authorized changes
32. Document PMB changes