Work Breakdown Structure (WBS)

Work Breakdown Structure (WBS) is an estimation tool in the project manager's arsenal. Using this method, the project's scope is broken down into manageable tasks by creating a work breakdown structure (WBS). In other words, a WBS is a deliverable-oriented hierarchy of the work that must be performed to accomplish the objectives of and create the deliverables for the project.

The principle behind the WBS is simple - a complex task may be subdivided into smaller tasks until you reach a level where further subdivision is not possible. At this level of subdivision, estimation of time to accomplish the task and cost to do so would be easier than at higher levels.

The WBS decomposes the project work into manageable pieces (work packages) that can be assigned to individuals. This helps define the responsibilities for the team members and is the starting point for building the schedule. Decomposition is a technique for subdividing the project deliverables into smaller, manageable tasks called work packages. The WBS is a hierarchical structure with work packages at the lowest level of each branch. Based on their complexity, different deliverables can have different levels of decomposition. Each component in the WBS hierarchy, including work packages, is assigned a unique identifier called a code of account identifier. These identifiers can then be used in estimating costs, scheduling, and assigning resources.

The WBS covers the entire scope of the project. If a task is not included in the WBS, it will not be done as a part of the project. The WBS is a good way to portray the scope of a project. A question that crops up while creating a WBS is – when do you stop the decomposition ? It is suggested that you stop when you reach a level where you can estimate the time and cost for doing the work at the desired level of accuracy or else the work itself will take the time that is equivalent to the smallest unit of time you intend to schedule.

The WBS links the entire project and portrays scope graphically. It enables resource assignments, estimation of time and cost to be prepared and provides inputs to the schedule and budget planning.