Develop the Responsibility Matrix as follows:

1. Map all available elements of the WBS into the matrix.

2. Analyze each WBS element to determine which roles apply. Identify the role responsible for the element, as well as all those providing support.

3. For each WBS element, identify by name (or by organization if an individual is not assigned) the team members and their roles with respect to the WBS element.

4. After all WBS elements are analyzed, review the matrix for unidentified resources and roles.

5. Repeat Steps 1 through 4 for each level of detail added to the WBS down to the work package level.

6. Review and update the matrix with the Project Team members and the management of all organizations providing project resources.

7. Obtain resource commitments from appropriate functional organizations for the identified resources and roles. Use the Staffing Plan or Document of Understanding to secure agreement on specific deliverables and schedule. Add the resource identification to the matrix, and to your project plan.

There are several tools appropriate for developing the Responsibility Matrix. For example, MS Word or Excel may be used to construct a table, and the tasks and resources can be added manually.

Alternatively, the PM may choose to simply use their cost/schedule control tool (ex. MS Project, Primavera, WSDM, etc.). By entering the WBS and resources by task, the PM can generate ‘who does what, when’ reports which convey the same information as the matrix, and which are tightly coupled with their project WBS and schedule.