What is a Work Breakdown Structure (WBS)?

WBS is a hierarchical decomposition of project scope into manageable work packages. It organizes and defines total project scope, with each level representing increasing detail. Structure can follow systems (foundation, structure, finishes), locations (buildings, floors), or phases (design, construction, commissioning). WBS enables accurate cost estimating, schedule development, resource planning, and responsibility assignment. Work packages at lowest level should be assignable to single party and measurable for progress tracking.