Trích từ Rita:
To create a budget, activity costs are rolled up to work package costs. Work package costs are then rolled up to control account costs and finally to project costs. This process is called cost aggregation. Contingency reserves are added to achieve the cost baseline. In the final step, the management reserves are added. See the following diagram.
Định nghĩa control account:
A control account, also referred to by the abbreviation CA, is a tool that is utilized as a management control point that involves the integration of a number of specific and key elements of a number of project specific elements, and after the successful integration, a measurement of the performance to date will take place.
A control account, on the other hand, is a level above planning package (work package)..to be used for three purposes:
1. To aggregate the cost estimates of work packages for easeness of total aggregation effort;
2. To manage the overall project work efficiently with full control (Thats why these are also known as Management Control Points);
3. When work cannot be fully scoped out..serves as a placeholder (think: rolling wave planning).