A Work Breakdown Structure (WBS) is the outline and hierarchical divisions of the project scope of work that is defined, planned, managed, and controlled through subdividing the project scope of work into manageable segments by the structured organisation resources. A WBS is a task oriented and detailed breakdown by the code structure for tasks: a key project deliverable (teamwork with the elements of scope); responsibility; schedule and cost covering the entire project scope of work into manageable sections. (e.g., units, systems, disciplines, deliverables, etc.)

The Work Breakdown Structure (WBS) initiates the work activities (deliverables) responsibility matrix, the Organisational Breakdown Structure (OBS) initiates a team organisation (resources) base responsibility matrix, and a resource-based Cost Breakdown Structure (CBS) is the costs allocated to the lowest level of the WBS.

Related Definitions in the Project: The Project Management; Work Breakdown Structure (WBS)