A project manager is developing a project management plan.

Defining the units of work should be completed before resource assignments because the project manager must know what work needs to be performed before assigning people, equipment, or other resources to it. In planning, work is decomposed into manageable activities or work packages, often through the work breakdown structure. Once the units of work are clear, the project manager can estimate durations, identify dependencies, determine required skills, and assign resources appropriately. Budget considerations are influenced by resources, but they are more accurate after the work and resource needs are known. A kickoff presentation occurs after planning information is prepared. Reviewing existing artifacts is useful early in the project, but it does not directly establish the work packages needed for resource assignment.

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