scope:

Use/relationship: This documents the Contract Work Breakdown Structure (CWBS) and its extension by the contractor using terminology and definitions, as applicable, in MIL-HDBK-881. The complete Program Work Breakdown Structure (PWBS) will serve as a basis for program and technical planning, scheduling, cost estimating, resource allocations, performance management where appropriate, configuration management, and status reporting.

This DID summarizes the format for the WBS and provides preparation instructions to support the specific data and frequency requirements specified in the contract. This DID is applicable to all contracts that require a WBS and is related to the two Contractor Cost Data Reporting (CCDR) formats: DD Form 1921, "Cost Data Summary Report" (DID number DI-FNCL-81565A), and DD Form 1921-1, "Functional Cost-Hour and Progress Curve Report" (DID number DI-FNCL-81566A). This DID can also be related to the formats contained in DD Forms 2734/1, 2734/2, 2734/3, 2734/4, and 2734/5, "Cost Performance Report" (DID number DI-MGMT-81466); DD Forms 2735, "Cost/Schedule Status Report, (DID number DI-MGMT-81467); and DD Form 1586, "Contract Funds Status Report" (DID number DI-MGMT-81468).

Routine reporting shall be at CWBS level 3 for prime contractors and key subcontractors. MIL-HDBK-881 serves as the basis for identifying the first three levels of the PWBS and for developing the CWBS. Extensions of the PWBS and CWBS can be tailored to the specific program but will be consistent with MIL-HDBK-881. Detailed reporting of the CWBS (i.e., below level 3) shall be required only for those lower-level elements that address high-risk, high-value, or high-technical-interest areas of a program. Identifying these additional elements is a critical early assignment for the Cost Working Level Integrated Product Team (CWIPT) for inclusion in the PWBS. The final CWBS must agree with the contract Cost and Software Data Reporting (CSDR) Plan approved by the OSD Cost Analysis Improvement Group (CAIG) Chair,

The reporting contractor shall prepare and submit the contract dictionary within 60 days of contract award. The reporting contractor shall maintain and update the WBS Dictionary throughout the life of the contract. The dictionary shall not be submitted more frequently than report submissions.