TOPIC: Concept of control accounts

Hello, I'm trying to understand the concept of control accounts in a work breakdown structure.
I understood a control account consists of a group of work packages.

• Is my understanding correct?
• Can a control account include another control account inside?

Hi João!
I personally like the following thread on Control Accounts from projectmanagement.com ( https://www.projectmanagement.com/discussion-topic/62994/explanation-for-control-account#_=_https://www.projectmanagement.com/discussion-topic/62994/explanation-for-control-account#_=_ ).
Regarding your second question - a control account itself cannot include another control account, however you can have a hierarchy of control accounts where one control account at a higher level summarizes the balances of multiple lower-level control accounts.

Great question! You’re right that a control account in a Work Breakdown Structure (WBS) groups related work packages together.

But to answer your question: No, a control account doesn’t include another control account. Each control account is a distinct point of oversight within the WBS, typically aligned with a specific organizational unit. Though, multiple control accounts can exist at different levels of the WBS, but they don’t nest within each other. Hope this helps.