What is the final step in the Work Breakdown Structure creation process?

The final step in the Work Breakdown Structure (WBS) creation process is establishing control accounts for work packages. This step is crucial as it helps in managing the project effectively by providing a structure that allows for monitoring and controlling project performance. Control accounts serve as points of accountability where project progress can be measured and reported, linking the work packages to project objectives and ensuring that financial resources are allocated appropriately.

Establishing control accounts also facilitates performance measurement by integrating cost, schedule, and scope data, which aids project managers in tracking variances and making informed decisions throughout the project's lifecycle. By establishing these accounts at the conclusion of the WBS creation process, project teams ensure they have a comprehensive framework for managing and overseeing all project components.