Determine the overall field of of subjects or objects that will be covered in your taxonomy. Articulate clear definitions that describe what will and will not be covered by the taxonomy.
Taxonomies are important ways that scientists, economists, researchers, software developers and other professionals classify information. Scientists classify animal species with a very sophisticated taxonomy for example. They break it down into Latin words for the family of the animal and then the particular species. In this way, all taxonomies have criteria for classifying topics within their field.
Build major subcategories by dividing the taxonomy into families. Keep your users in mind rather than what makes most sense to you. Ask them if the sub-categorizations make sense.
Use logical means for dividing the different categories. For example, in animal taxonomy, scientists have delineated that all mammals are vertebrates and breath oxygen. Meanwhile, birds (aves) have feathers and wings for flight.
Create further subcategories through more logical subdivisions so that users can easily follow the progression. Arrange the taxonomy in easy-to-use reference guides.
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