The Work Breakdown Structure (WBS) is a tree structure that shows the subdivision of effort required to achieve an objective such as a program, project, or contract. The WBS breaks down the end objective into manageable components in terms of size, duration, and responsibility. The WBS provides a common framework for developing plans and controls for a contract by dividing the work into definable increments that can be used for reporting on technical details, schedule, costs, and labor hours.
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Work Breakdown Structure
The Work Breakdown Structure (WBS) is a tree structure that shows the subdivision of effort required to achieve an objective such as a program, project, or contract. The WBS breaks down the end objective into manageable components in terms of size, duration, and responsibility. The WBS provides a common framework for developing plans and controls for a contract by dividing the work into definable increments that can be used for reporting on technical details, schedule, costs, and labor hours.
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Work Breakdown Structure
Example of aWork breakdown structureapplied in a NASA reporting structure.
[20] TheWork Breakdown Structure (WBS) is atree structure, which shows a subdivision of effortrequired to achieve an objective; for example a program, project, andcontract. The WBS may behardware, product, service,or process oriented.A WBS can be developed by starting with the end objective and successively subdividing it intomanageable components in terms of size, duration, and responsibility (e.g., systems, subsystems,components, tasks, subtasks, and work packages), which include all steps necessary to achievethe objective. [17] 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 definableincrements from which the statement of work can be developed and technical, schedule, cost,and labor hour reporting can be established. [20] [edit] Project Management Framework