Chapter 7 – Scheduling Resources and Budgets
7.5. Work Breakdown Structures
The Work Breakdown Structure (WBS) is a hierarchical outline of all the deliverables involved in completing a project. The WBS is part of a project scope statement. The creation of a WBS is one of the first steps in organizing and scheduling the work for a project.
The WBS is a breakdown of a project into sub-deliverables and, eventually, work-packages. Each level of the WBS, represents more detailed information about a project. Figure 7-1 shows how a simple project is broken down into major deliverables and then into sub-deliverables. Figure 7.2 shows a more complex project broken down into major deliverables and then into sub-deliverables. Both Figures show WBS Numbering and Decomposition.

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