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
- Each WBS element is assigned a unique code.
- Activities in the CPM network are mapped to corresponding WBS items.
- Each WBS item is associated with a budget line item (cost code).
- 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.”