Statement of Work (SOW)

EVM Terms Reviewed by forProject Technology - updated Sep 2026
Quick definition: A Statement of Work (SOW) is the document that defines the work scope of a program, project, or a specific element such as a WBS element, Control Account, or Work Package.

The SOW spells out what work is to be performed, providing the scope basis from which the Work Breakdown Structure, budgets, and schedules are built. It can apply at the overall contract level or be written for a smaller scope element.

Why it matters

Every element of a compliant EVM system traces back to a defined scope of work -- without a clear SOW, there's no reliable basis for building an accurate WBS, budget, or schedule. It's also the reference point used to judge whether a later change is in-scope or out-of-scope.

Also known as
SOW
Used in
Work Breakdown Structure; Authorized Work

FAQ

Does a SOW apply only at the whole-contract level?
No -- a SOW can also be written for a smaller scope element, such as a specific WBS element, Control Account, or Work Package.
How is a SOW used to evaluate changes later in a program?
It serves as the baseline definition of scope, so any proposed change is compared against it to determine whether it's in-scope or out-of-scope.
Definition maintained by forProject Technology.
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