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At the same time that the choice of technology and general method are considered, a parallel step in the planning process is to define the various work tasks that must be accomplished. These work tasks represent the necessary framework to permit scheduling of construction activities, along with estimating the resources required by the individual work tasks and any necessary precedence or required sequence among the tasks. The scheduling problem is to determine an appropriate set of activity start time, resource allocations and completion times that will result in completion of the project in a timely and efficient fashion. Construction planning is the necessary fore-runner to scheduling. In this planning, defining work tasks, technology and construction method is typically done either simultaneously or in a series of iterations.

The extent of work involved in any one activity can vary tremendously in construction project plans. Indeed, it is common to begin with fairly coarse definitions of activities and then to further sub-divide tasks as the plan becomes better defined. As a result, the definition of activities evolves during the preparation of the plan.

The number and detail of the activities in a construction plan is a matter of judgment or convention. Construction plans can easily range between less than a hundred to many thousand defined tasks, depending on the planner's decisions and the scope of the project. If subdivided activities are too refined, the size of the network becomes unwieldy and the cost of planning excessive. Sub-division yields no benefit if reasonably accurate estimates of activity durations and the required resources cannot be made at the detailed work breakdown level.