Work Breakdown Structure (WBS)

A Work Breakdown Structure, or WBS, is defined in the Project Management Body of Knowledge (PMBOK) as a deliverable oriented hierarchical decomposition of the work to be executed by the project team. In other words, the WBS is organized around objects (not actions), starts with the project at the top level, and then breaks the project down into smaller manageable pieces. The further down the structure you go, the deeper into the weeds you are. Each branch of the WBS goes down to the work package level, or the level below which there are no further objects, only actions.