A Work breakdown structure (WBS) is a deliverable oriented decomposition of a project into slighter components.
- A work breakdown structure element may be a product, information, service, or any grouping thereof.
- A WBS also provide the mandatory framework for comprehensive cost estimating and control along with providing guidance for schedule development and control.
- WBS is a hierarchical and incremental decomposition of the assignment into Phases, Deliverable’s and Work Packages.
- It is a tree structure, which shows a section of effort essential to achieve an objective; for example a program, project, and contract.
- In a project or contract, the WBS is developed by starting with the end objective and successively subdividing it into manageable components in terms of size, duration, and responsibility (e.g., systems, subsystems, components, tasks, subtasks, and work packages) which include all steps necessary to achieve the objective.
- Determine the major deliverables or products to be produced.
- Divide each of these major deliverables into its component deliverables in the same manner.
- Divide each of these work pieces into its component parts.