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Project Management Practices Rev E, June 2003
U.S. Department of Energy
Office of Management, Budget and Evaluation
Work Breakdown
Structure
Initiated by: Office of Engineering and Construction Management
WORK BREAKDOWN STRUCTURE
A project work breakdown structure (WBS) is a deliverable or product-oriented grouping of
project work elements shown in graphical display to organize and subdivide the total work
scope of a project.
The WBS is a particularly important project tool. Considerable thought and planning should
be given to its development and implementation so that subsequent changes are minimized.
Major revisions to a WBS require both substantial effort and resources, due to its application
to a wide array of project activities. Project WBSs, which are driven by the scope of a
project, should not be confused with other uses of WBS -like systems. MIL-HDBK-881 is
the accepted standard on WBS.
1.0 WBS DEVELOPMENT
A WBS is the cornerstone of effective project planning, execution, controlling, statusing,
and reporting. All the work contained within the WBS is to be identified, estimated,
scheduled, and budgeted. The WBS is the structure and code that integrates and relates all
project work (scope, schedule, and cost). Therefore, the WBS contains the project’s scope
baseline necessary to achieve the technical objectives of the work described. The WBS is
used as a management tool throughout the life cycle of a project to identify, assign, and
track its total work scope. When initial project funding is received, the Project Director (PD)
develops a WBS that identifies necessary funds according to the schedule and needs of the
tasks in the WBS elements. The WBS is
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