Description
A work breakdown structure (WBS) is a hierarchical outline of the tasks needed to deliver the project’s product or service.   It “breaks-down” the project into low-level subtask units of work that will be scheduled, executed and controlled.

Rationale/Purpose
The work breakdown structure is the foundation of project planning.

The Project Manager uses the work breakdown structure to estimate the duration of the project, determine the required resources and schedule the work.

Who is Involved
Project Manager
Project Team

Results
This information is included in a separate section of your project plan often referred to as the “Work Breakdown Structure.”