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Home : Quantitative Methods : The Cash Flow Statement and the Work Breakdown Structure
The Cash Flow Statement and the Work Breakdown StructureThe Cash Flow Statement and the Work Breakdown StructureThe WBS is not usually reconciled directly with the cash flow statement. Ordinarily the project manager manages the capital budget, whereas the WBS reflects the expense budget. The project manager's practice may be to reconcile the capital budget with the WBS work packages for the reporting period. However, if the project WBS is on a cash-accounting basis, then the WBS provides the sources and uses of cash in the project. 421
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