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On the most basic level, you decompose the project scope in order to create the work breakdown structure. This takes time in the beginning, but ultimately it affords the project manager better control of costs and deadlines, thus saving time. When you use the decomposition process to create your WBS, you are less prone to adding items that are outside of the project scope.
First we need to identify the work packages/ features . Keep the work Package as head and subdivide into tasks so that one task should not exceed more than 7-14 working days.
