Discover How the WBS (Work Breakdown Structure) Can Transform Your Project Planning!
What Is a WBS?
The WBS, or Work Breakdown Structure, is a hierarchical breakdown of all the work required to complete a project. In French, it's referred to as "SDP" (Structure de Découpage de Projet), even though the word "work" is not explicitly mentioned—it is, of course, implied.
What Is the Purpose of the WBS?
- Visualize all the work
- Everything included in the WBS will be done—nothing more, nothing less.
- Ensure nothing is forgotten
- Breaking down into small work packages ensures every task is identified.
- Estimate and schedule
- Once the work packages are defined, you can assign duration, cost, and resources to them and then derive the overall schedule.
- Track progress
- Each work package becomes a checkpoint: completed, in progress, or upcoming.
- Clarify responsibilities
- Each work package is assigned to a resource (person or team), ensuring everyone knows exactly what they’re responsible for.
How to Build a WBS?
- Level 0 – The Overall Project
- Represents the entire project (e.g., 'Website Creation').
- Level 1 – Deliverables or Phases
- Option 1: by deliverable
- If focused on results, list the main deliverables (Design, Content, Infrastructure…).
- Option 2: by phase
- For sequential tracking, break it down into phases (Planning, Design, Development, Testing, Production).
- Option 1: by deliverable
- Level 2 – Work Packages
- Break down each deliverable or phase into small, manageable work units (e.g., 'Writing the design brief', 'Integrating the contact module', 'Mobile functional testing').
- When to stop decomposing
- Too detailed → unmanageable and oversized
- Too general → lacks clarity and realistic estimates
- Goal: work packages of uniform size and clearly understood by the team.
Examples of Related Structures
| Acronym | Usage |
|---|---|
| OBS | Organizational Breakdown Structure |
| Who does what in the organization. | |
| PBS | Product Breakdown Structure |
| What the deliverable is made of. | |
| CBS | Cost Breakdown Structure |
| Cost distribution per work package or budget item. | |
| RBS | Risk Breakdown Structure |
| Risk classification by category or work package. |
Best Practices
- Involve the team from the start: each domain’s expertise enhances the WBS.
- Review and validate the WBS with key stakeholders to avoid omissions.
- Update the WBS throughout the project if new tasks arise.
- Use a visual tool (spreadsheet, dedicated software) to make it easier to manage and share.
Looking for a visual tool to build and manage your WBS? Luckiwi's WBS solution lets you decompose your project hierarchically, assign tasks to your team, and connect it seamlessly to Gantt planning.
Read also: What is a WBS?






