Ī work breakdown structure permits the summing of subordinate costs for tasks, materials, etc., into their successively higher level "parent" tasks, materials, etc. The work breakdown structure provides a common framework for the natural development of the overall planning and control of a contract and is the basis for dividing work into definable increments from which the statement of work can be developed and technical, schedule, cost, and labor hour reporting can be established. 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.Įxample of work breakdown structure applied in a NASA reporting structure ![]() It is a tree structure, which shows a subdivision of effort required to achieve an objective, for example, a program, project, and contract. WBS is a hierarchical and incremental decomposition of the project into phases, deliverables, and work packages. A WBS also provides the necessary framework for detailed cost estimation and control while providing guidance for schedule development and control. The Project Management Body of Knowledge (PMBOK 5) 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."Ī work-breakdown structure element may be a product, data, service, or any combination of these. ![]() ![]() A work breakdown structure is a key project deliverable that organizes the team's work into manageable sections. A deliverable-orientated breakdown of a project into smaller components.Ī work-breakdown structure ( WBS) in project management and systems engineering is a deliverable-oriented breakdown of a project into smaller components.
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