Title: "How do ETO projects build WBS, CBS, and CA?"
Author: "Deyi.zhang/张德义"
Abstract: The Engineering to Order (ETO) project is a delivery method for heavy industry, offshore engineering, shipbuilding, and other manufacturing industries before the first delivery of products that have not become standard products. In setting up the WBS structure for such projects, neither the method of the traditional engineering industry nor the method of the product manufacturing industry can be completely copied, and the combination of the two must be considered. At the same time, when considering the Work Breakdown Structure (WBS), it is also necessary to combine the structure of the Organizational Breakdown Structure (OBS for Cost Breakdown Structure, abbreviated as CBS) in order to realize the control account (Control). Account (referred to as CA) for better schedule and cost control.
ETO项目如何构建WBS、CBS及CA？摘要
按订单生产（Engineering to Order, 简称ETO）项目是是重工、海工、造船等制造业在首次交付未成为标准产品之前的一种交付方式。在设置此类项目的WBS结构时，既不能完全照搬传统工程行业的方法，也不能照搬产品制造行业的方法，必须考虑两者的结合。同时，在考虑工作分解结构（Work Breakdown Structure, WBS）时，还需要结合组织分解结构（Organizational Breakdown Structure,简称OBS考虑费用分解结构（Cost Breakdown Structure , 简称CBS）的构成，以实现控制账户（Control Account, 简称 CA）更好地进度与成本控制。