For a properly prepared WBS (Work Breakdown Structure), the following guidelines provided in PMI's Practice Standard for WBS should be considered during the development of a WBS
● The set of child WBS elements into which a parent element has been decomposed should include all of the work contained in the parent, fulfilling the WBS's 100% Rule.
● A coding scheme should be used for all WBS elements which clearly represents the hierarchical structure of the WBS.
● Decomposition of all parent elements of WBS need not be of the same depth. Some parts of the WBS will need to have less or more detail than others.
● All work packages need not to be at the same level.
● The WBS development process should:
● Be iterative
● Be reviewed as well as revised just as the rest of the project planning process progresses.
● Provide a space for flexibility, specially when the scope of the project effort can change.