 The Work Breakdown Structure WBS2 in project management and systems engineering, is a deliverable-oriented breakdown of a project into smaller components. The Work Breakdown Structure is a key project deliverable that organizes the team's work into manageable sections. The project management body of knowledge PMBOK5 defines the work breakdown structure. A hierarchical decomposition of the total scope of work to be carried out by the project team to accomplish the project objectives and create the required deliverables. The Work Breakdown Structure element may be a product, data, service, or any combination thereof. A WBS also provides the necessary framework for detailed cost estimating and control along with providing guidance for schedule development and control.3.