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Appendix B: Work Breakdown Structure (WBS) - NASA

Appendix B Work Breakdown Structure (WBS) B-2 February 2015 One of the first tasks that must be performed by the cost estimator when developing a new cost estimate is to either obtain or develop the WBS (step 2 in NASA’s 12 step cost estimating process). The WBS is critical because it is the primary source for development of a CBS.

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