Use of control accounts in the WBS

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Use of control accounts in the WBS
Raymond Erdman
I am struggling with how to apply the use of 'control accounts' (cost accounts) in my WBS. I understand the concept but lack good examples of 'how' to do it - what do I call the CAs, how do I know in the WBS where they are needed, what do I roll up into them, etc. Sample project would be a video surveillance system design/build, which would include phases (roughly) such as operational reqs review, design, procurement, head-end build, site installation, training, testing, commissioning, production cutover, post-cutover support.
 

 
 

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