While a well structured WBS is what you’re aiming for, the truth is that its organization doesn’t have to be 100% perfect; much more important is content than structure. Like many things in project management, laying out and structuring a WBS is a balancing act: it’s important to spend enough time up front to get to something that won’t have to be changed later, but the honest truth is that things will indeed likely change. Try to build in simplicity and flexibility in the WBS organization to accommodate these future changes. It’s also useful to utilize methods like Progressive Elaboration; i.e., worry about the big picture items during the first pass through the WBS creation, get those things nailed down, and then fill in details in each successive iteration.
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