HKSM

A hierarchical coding system that assigns a unique identifier to every element in the WBS, enabling clear reference, tracking, and control.

Key Points

• Provides a unique, structured code for each WBS component.
• Reflects the WBS hierarchy so a code shows where the element sits in the structure.
• Supports traceability across scope, schedule, cost, and reporting systems.
• Often alphanumeric and can be integrated with cost accounts and control processes.

Example

A project uses codes like 1.0, 1.1, 1.1.1 to identify WBS elements. For instance, 2.3.1 might represent "Mobile App UI - Design," ensuring everyone references the same component consistently in schedules, estimates, and status reports.

PMP Example Question

Which tool assigns unique identifiers to WBS elements to enable consistent tracking and cost reporting?

1. Code of Accounts
2. WBS Dictionary
3. Organizational Breakdown Structure
4. Cost Baseline

Correct Answer: A — Code of Accounts

Explanation: The Code of Accounts provides unique codes for WBS components. The WBS Dictionary describes each element, the OBS shows organizational hierarchy, and the cost baseline is the approved budget.