CONTROL ACCOUNT FIGURE $1$

Assumptions for Control Account Selection

Purchasing Department will be responsible for control accounts for purchased materials.

Tooling is only needed for Engine Block, Fuel Air System and Lubrication System during PhaseA.

The frame will be developed in the Model Shop.

Assembly Department does only final vehicle assembly. Component subassembly is performed

by Shops.

Production Control, Manufacturing Engineering, and Quality Control activities related to the vehi$-$

cle components are too small to be individual component level control accounts. Control accounts

for these activities are placed in Integration and Assembly.

All Computer Services effort on this project will be part of any Engineering Data delivered to the

customer.

All Drafting efforts are consolidated into either Engineering Data or Integration & Assembly.

The Project Manager will be responsible for the Management Data, Systems Management, and

Program Management.

Reporting elements required for the customer performance reports are identified with an $"..$ All

control accounts must summarize into these elements.

Some organizational elements may be considered as indirect and$/$or G&A$.$ No control accounts

should be identified for these elements. FIGURE $2$

Wheelie Corporation

Make or Buy Plan

Project: MOR$-$DED Motor Scooter Phase A

DEFINITION PART $1$

Background

The Wheelie Corporation was awarded the MOR$-$DED Motor Scooter Phase A Contract. Mr$.$ James

Wagner was appointed the Project Manager. One of the contract clauses required the contractor to use an

Earned Value Management System. Mr$.$ Wagner had been to a seminar on Earned Value Management,

and he thought the next step was to integrate the Wheelie Organization with the CWBS to identify control

accounts. Wagner recognized the excellent job that the special WBS development team did in its first

assignment and felt that their familiarity with the WBS would help them in recommending the control ac$-$

counts for the MOR$-$DED Phase A Contract.

Problem Statement

Your team is to identify a recommended set of control accounts for the MOR$-$DED Motor Scooter Phase A

contract. Use the "Assumptions for Control Account Selection" $($Figure $1)$ and "Make or Buy Plan" $($Figure

to develop your recommendation and the Control Account Matrix to record your analysis.

Identify individual intersections on the matrix that you think represent control accounts by marking with

an $"x".$ If you wish to gather more than one intersection into a single control account, mark each one with

an $"x"$ and then circle those that go together.

Choose a team spokesperson to describe your control account selections.