Having decided what the specification intends, the next problem is to decide what the team actually need to do, and how to do it. A manager has to provide some form of framework both to plan and to communicate what needs doing. Without a structure, the work is a series of unrelated tasks which provides little sense of achievement and no feeling of advancement. If the team has no grasp of how individual tasks fit together towards an understood goal, then the work will seem pointless and they will feel only frustration.
To take the planning forward, therefore, it is needed to turn the specification into a complete set of tasks with a linking structure. Fortunately, these two requirements are met at the same time since the derivation of such a structure is the simplest method of arriving at a list of tasks.