Work breakdown structure

A work-breakdown structure (WBS)[2] in project management and systems engineering is a deliverable-oriented breakdown of a project into smaller components.[3] A work breakdown structure is a key project deliverable that organizes the team's work into manageable sections. The Project Management Body of Knowledge (PMBOK 5) defines the work-breakdown structure as a "hierarchical decomposition of the total scope of work to be carried out by the project team to accomplish the project objectives and create the required deliverables."

Example from MIL-HDBK-881, which illustrates the first three levels of a typical aircraft system[1]
Working on a project WBS

A work-breakdown structure element may be a product, data, service, or any combination of these. A WBS also provides the necessary framework for detailed cost estimation and control while providing guidance for schedule development and control.[4]

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