The main objectives of the WBS are to split the project into manageable units, define basic dates, and determine its costs.

The WBS divides the project step-by-step into structure elements. The elements are called work breakdown structure elements (WBS elements) in the Project System. Each WBS element is the result of this splitting.

You can structure the WBS from various viewpoints:

• By phase (logic or process oriented)
• By function (function-oriented)
• By object (object-oriented)