The correct answer is - product owner.
Generally, the product owner takes this responsibility to get the understanding of the story from the client and then decomposing it in different forms of tasks to the concerned people.
Tips to decompose user story into tasks
- The product owner should analyse first the number of meaningful tasks with respect to the user story.
- After getting meaningful tasks, now analyse whether the tasks needs to assign to one person or needs to delegate to different persons.
- Create right sized tasks and then allot them to the concerned persons and explain them their tasks and responsibilities and fix the goals.
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