A work-breakdown structure (WBS)[2] in project management and systems engineering is a deliverable-oriented breakdown of a project into smaller components. A work breakdown structure is a key project management element that organizes the team's work into manageable sections. The Project Management Body of Knowledge 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."[3]: 434 [4]
A WBS provides the necessary framework for detailed cost estimation and control while providing guidance for schedule development and control.[5]