Linking WBS, CPM, and Budget

Effective project control begins when scope, time, and cost are connected through a common structure — the Work Breakdown Structure (WBS).

1. The Integration Triad

2. Linking Process

  1. Each WBS element is assigned a unique code.
  2. Activities in the CPM network are mapped to corresponding WBS items.
  3. Each WBS item is associated with a budget line item (cost code).
  4. The result: a unified control framework for time–cost tracking.

Example:

This integration enables automatic generation of:

  • Cost-loaded schedules
  • Earned Value reports
  • Forecasts and performance dashboards

“Control begins when WBS, schedule, and budget speak the same language.”