Should every WBS item map to a single "charge number"?

Question

Assuming you are running projects where every employee submits their time in a corporate accounting system like SAP or Deltek, should every project always define charge numbers for every WBS item? Why or why not? Are there exceptions to this rule? Are there instances where you charge labor hours and there is no associated WBS item?

Answer 1

The more charge numbers the more work for you to manage. Government projects often require this level of detail but you need a team just to manage them. Unless you have the bandwidth them then keep the number to a minimum. The most common problem is to get people to use the correct number. When they don't you spend time making corrections. Consider why you need more than one charge number, how you are going to use that data, and how much time you can spare to manage them. Remember as you go down the WBS tree the effort grows exponentially. The answers to these questions will answer you question on the number of charge numbers.