在軟體開發的專案中，分工結構圖可以用來定義專案的範圍、預估專案成本與時程、協助專案監控，然而要制定一個完整專案的分工結構圖並不是一件簡單的事情，尤其分工結構圖的制定必須符合組織內部的標準流程，以組織內部標準流程為基準發展專案計劃提供較穩定的流程效能，否則容易發生專案預估超時或過短的情況進而導致專案失敗。設計結構矩陣的技術目前已廣泛應用在專案開發的系統分析上，應用範圍包含系統架構模組分析、人員規劃、專案流程規劃等，本研究希望能透過設計結構矩陣整合流程與分工結構圖，並協助專案經理人於以下兩點：
1. 流程轉分工結構圖：制訂分工結構圖時能主動參考組織內部的標準流程，以增加專案時程規劃的準確性。
2. 分工結構圖轉流程：將分工結構圖轉換成可執行工作流程定義語言，並利用工作流程引擎進行專案流程控管以增加專案執行的效率。

In software development, project plans document scope, cost, effort, and schedule, guide project managers, and control project execution. Developing a project plan without incorporating how an organization doing things -- i.e., organizational culture -- may lead to project failure. To ensure stable process performance and to benefit from organizational culture, it is crucial that organizational processes be taken into account in project planning. Organizational processes enable stable process performance across an organization and provide a basis for cumulative, long-term benefits to the organization. In proposing a systematic approach that supports bi-directional transformation between processes and the work breakdown structure (WBS), we propose Process2WBS and WBS2Process to assist project managers in project planning with an organization''s set of standard processes. Process2WBS consumes processes and transforms them into a WBS with design structure matrix (DSM) analysis, and WBS2Process transforms the WBS with project-specific information into executable processes expressed in XPDL.

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