Download ESTI-MATE Work Book

2.0 The Work Breakdown Structure (WBS)
ESTI-MATE does require every cost estimate to belong within a WBS. ESTI-MATE
allows use of several different WBS:
•
•
•
•
•
Ship Work Breakdown Structure (SWBS)
Product Work Breakdown Structure (PWBS)
Production Work Centers
Functional Chart of Accounts (COA – an expanded version of work centers)
Contract Line Items (CLINs)
This work book will focus only on the use of SWBS and work centers (Figure 2-1).
At the top of the ESTI-MATE WBS hierarchy is the Contract. All estimate cost items
will roll up and be summarized for the Contract.
The next step down in this hierarchy is the Project. A Contract can have more than
one Project, such as may be the case for a multiple ship (“project”) contract. Often is
it desirable to have non-recurring design and engineering as a separate project from
construction. All estimate cost items will roll up and be summarized for each
appropriate Project under the Contract.
Below the Project are the SWBS Groups. These are generalized summary categories
of costs for a Project. For example piping systems like Bilge, Ballast, Potable Water,
etc. can be summarized under a Piping System SWBS Group. All estimate cost items
will roll up and be summarized for each appropriate SWBS Group under the Project.
Below the SWBS Groups are the SWBS Accounts. These typically identify the basic
elements of work such as the various piping systems like Bilge, Ballast, Potable
Water, etc. All estimate cost items will roll up and be summarized for each
appropriate SWBS Account.
At the bottom of the hierarchy are the Estimate Cost Items that breakout and define
details of the work to be performed. The Cost Items define the estimated labor and
material costs. Each Cost Item must be assigned to a Work Center, which carries the
labor rates and other cost factors that apply to the Cost Items.
6