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The video tutorial discusses the concept of a Statement of Work (SOW) in project management, specifically in relation to PMBOK or PMI. A SOW is a document that outlines the terms, objectives, scope, deliverables, timelines, and expectations of a project or service contract. It serves as a communication tool between the customer and vendor, defining what needs to be done and how it will be achieved. Essentially, a SOW acts as a guide for both parties in understanding and agreeing upon the project requirements.
