I am interested to hear of those strategies people have for connecting the WBS to the budget for the project. For example, at what level of WBS decomposition, do you attribute specific budgets? I know of some companies that sum the WBS and the cost accounting is handled only at the highest level of the project. This, to me, would make it difficult to identify when a particular part of a project is struggling, only to find out during the review of the total budget. I would think this would make add difficulty to the whole time phased budget aspects of the project that is necessary for EVM.