The work breakdown structure (WBS) is a model of the project that organizes project tasks into a hierarchy.

• It is the functional basis for further planning steps in a project, for example, for process planning, cost planning, scheduling, capacity planning or costing, as well as project control.
• It gives you a clear picture of the project and facilitates the coordination and implementation of the project from a management standpoint.
• It shows the work involved in a project.