Importance of Work breakdown structure-WBS Accounting in Academic Curriculum
The breaking up of work into various heads and assigning fixed timing for the completion of the activities within the allotted time limit constitutes work breakdown structure. It is very essential for projects which are carried out within the limited capacity of time and finance. This involves dividing the schedule into time frames and allotting the job work to able and efficient hands leading to completion of work. In academics, work breakdown structure in accounting involves the finance allocated to separate tasks and the sum represented in the expenditure while any income from assets evolved during the project should be categorized under income. This accounts for careful analysis of the expenditure under diverse classes and accounting for income and losses. Work breakdown structure also insists on timely completion of tasks under efficient supervision, in order to cut down costs and enhance the profit margin for any project. It avoids unnecessary delays, expenditures and insists on proper manpower planning too.
Difficulties encountered by a student while solving WBS Work breakdown structure accounting problems
With the allotment of work into categories and budgeting of each work, it is very much essential that after the completion of work, a detailed budgetary analysis is done to see whether the allocated funds have been properly utilized. This is an unmanageable and burdensome assignment, which the students would find difficult to complete, even though they might have all information available to them, due to their inexperience. The students may also find it laborious to spend too much time on the same aspect, when they will have too many other things to be accomplished. This lack of time and inability to complete will pose a big burden on their academic performance. Therefore, a different approach to solve the problems in less arduous way is essential for the students to cross this milestone.
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