Work Breakdown Structure (WBS):
A) Defines each and every element of the project in a hierarchical framework
B) Helps with accountability:
- facilitates the setting (and, later, the evaluation) of cost, time of quality performance targets at all levels in the organization.
C) Needs to integrate with the organization (structure and processes)
D) Forms the basis of coding of project elements and work packages
- (e.g. 1; 1.1; 1.1.2; 1.1.2.5; etc)