Control account
Control accounts (CAs) are management control points at which budgets and actual costs are compared to earned value. Control accounts will be located at key management points in the work breakdown structure.
Earned Value Management Handbook, Published by the Association for Project Management in March 2013 suggests that a control account:
‘…will normally comprise a number of WPs (work packages), although in some cases a control account may be a single work package. Each work package should have the following attributes:
- a defined scope of work;
- information on measure of achievement;
- traceability up through the WBS;
- a budget;
- details of assignment of responsibility;
- start and finish dates.’
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