Work breakdown structure

A work-breakdown structure (WBS) in project management and systems engineering is a deliverable-oriented breakdown of a project into smaller components. A work breakdown structure is a key project management element that organizes the team's work into manageable sections. The Project Management Body of Knowledge defines the work-breakdown structure as a "hierarchical decomposition of the total scope of work to be carried out by the project team to accomplish the project objectives and create the required deliverables.": 434 

For other uses of "breakdown structures", see Breakdown structure.

A WBS provides the necessary framework for detailed cost estimation and control while providing guidance for schedule development and control.

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