Work Breakdown Structure (WBS) is a model of a project, and shows the project activities to be fulfilled in hierarchical form. It forms the operative basis for planning costs, revenues, and payments, as WELL as for scheduling, and budgeting. It also shows the RESPONSIBILITY.

One definition from the Project Management Institute is as follows:

• The Work Breakdown Structure (WBS) is a key planning tool used to DEFINE a project in terms of its deliverables while providing a method for BREAKING these deliverables into meaningful work efforts.
• It is the functional basis for further planning steps in a project, for example, for process planning, cost planning, scheduling, capacity planning or costing, as well as project control.
• It provides a clear picture of the project and facilitates the coordination and IMPLEMENTATION of the project from a management standpoint.
• It shows the work involved in a project.
• Work Breakdown Structures (WBS) is created under an object known as Project definition.

 Work Breakdown Structure (WBS) is a model of a project, and shows the project activities to be fulfilled in hierarchical form. It forms the operative basis for planning costs, revenues, and payments, as well as for scheduling, and budgeting. It also shows the responsibility.

One definition from the Project Management Institute is as follows: