Control Account (CA)
A management control point where scope, budget (resource plans), actual cost, and schedule are integrated and compared to earned value for performance measurement. Control accounts are placed at selected management points (specific components at selected levels) of the work breakdown structure. Each control account may include one or more work packages, but each work package may be associated with only one control account. Each control account is associated with a specific single organizational component in the organizational breakdown structure (OBS). Previously called a cost account. See also work package.
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