A Process for Developing Project Objectives:
We recommend this process to develop the project objectives.

Eventually the higher level project objectives must be broken down into lower and lower level objectives to guide all elements of work on the project.

This decomposition of objectives follows the same process depicted to the left, but you might not be able to determine all of the lower level objectives right from the start. In that case, you need to use the WBS in conjunction with rolling wave planning.