A work breakdown structure (WBS) enables teams to accurately visualize a project in parts, avoiding the overwhelm of trying to tackle the whole thing at once. This post provides an in-depth explanation of work breakdown structures, including how to implement them, and offers helpful examples of WBS that have made a positive impact in the workplace.
In this post, you’ll learn:
- What is a work breakdown structure in project management?
- What are the key components of a work breakdown structure?
- Steps to create a work breakdown structure
- How to choose the right WBS format
- Best practices to follow when creating a work breakdown structure
- Work breakdown structure examples
- Work breakdown structure templates
- Benefits of a work breakdown structure
What is a work breakdown structure in project management?
A work breakdown structure is a visual and hierarchical tool used to break down a complex project into smaller, more manageable components. It typically takes the form of a chart or document that outlines the project’s key deliverables, supporting tasks, associated timelines, and resource requirements.
Each level of the WBS represents a deeper level of detail, starting with broad project goals and breaking them down into subtasks or "work packages." These work packages define the specific scope, duration, and cost of each component, helping teams stay organized, aligned, and focused on efficiently delivering project milestones.
What are the key components of a work breakdown structure?
A WBS breaks a large project down into smaller, more manageable pieces. While every WBS is unique, they are all built from a few key components arranged in a clear hierarchy, from the main objective down to the smallest assigned task.
Here are the core components:
- Project objective. At the very top of the WBS is the main project objective or final deliverable. Think of it as the project's north star — every other item in the WBS must contribute to achieving this one overarching goal.
- Phases. The next level often breaks the project into major phases. These are the distinct stages of the project lifecycle that group-related work together. Common examples include Design, Development, and Testing.
- Deliverables and sub-deliverables. These are the tangible results or products you will produce throughout the project. A deliverable is the "what" of your project, such as a "Functional Website." Large deliverables are often broken down into smaller sub-deliverables, like a "Homepage Design Mockup" or a "User Login System."
- Work packages. This is the lowest and most detailed level of WBS. A work package is the smallest unit of work assigned to a team or individual, comprising the specific tasks necessary for its completion.
- Control accounts. Think of a control account as a folder for managing performance. It groups one or more work packages, allowing project managers to track progress by comparing the planned budget and schedule against the actual results for that specific group of work.
- WBS dictionary. The WBS itself shows the breakdown of work, but the WBS dictionary explains what each type of work entails. This essential document supports your WBS by providing detailed information for each component, ensuring everyone on the team has a shared understanding.
Steps to create a work breakdown structure.
Depending on the size and scope of your project, your work breakdown structure may have five steps or 15. There is no universally correct number — just keep breaking down the work into its smallest parts. But these are some important steps to creating a WBS.
1. Identify key team members.
It’s essential to identify key team members early in the process so that they can be involved in planning and scheduling the project. These team members can also help identify deliverables and check that all relevant information is included in the project. When key team members are identified, it becomes easier to manage information and delegate responsibilities.
2. Define project scope and objective.
Key team members will assist with this process. Defining the scope of the project begins with identifying its goals and objectives, as well as its boundaries and limitations. Defining the goal early ensures that everyone involved in the project is clear about what they’re working toward and what is expected of them.
3. Gather critical documents.
To maintain a sense of clarity and teamwork, it’s crucial to collect all relevant documents and information that will be needed throughout the project. Ensuring that each team member has access to the necessary resources enables them to complete their work efficiently and effectively. This might include previous project plans, budget information, or technical specifications.
4. Define key phases and deliverables.
This step involves key team members using their understanding of the project and breaking it down into smaller, specific parts. After dividing the larger project into phases, such as planning, design, feedback, and development, they can break each of those phases down into even more specific deliverables. Keep in mind the roles of each team member and how those deliverables could be divided between them.
5. Create work packages (tasks and subtasks).
After the project has been broken down, deliverables can be divided into individual tasks and delegated to the proper team members. The names of these tasks may vary, but they’re often referred to as elements, levels, deliverables, subtasks, or work packages. Breaking down deliverables is like making a timeline. Subtasks should be completed in a chronological order that leads to the completion of the deliverable, and each deliverable should, in turn, lead to the completion of the larger tasks and the overall project.
6. Create a WBS dictionary.
It can be confusing for team members to begin on a task that they had no part in creating. Crafting a detailed document that defines each task and deliverable, along with the associated responsibilities, can significantly improve the workflow process. A WBS dictionary provides team members with a clear understanding and a place to resolve any confusion, allowing them to continue working efficiently. The dictionary should include information on each task or deliverable, including the work required, duration, and costs.
7. Create a schedule with the format of your choice.
After each task has been broken down and assignments have been made, find a schedule that works for you and your team. The schedule should include information on each task or deliverable, along with the timeline for completing them. The format of the schedule can vary depending on the project's needs and the team's preferences.
How to choose the right WBS format.
Choosing the right way to visualize your work breakdown structure is key. A clear visual format makes it easier to communicate with stakeholders, manage tasks, and keep the project on track. Below are common WBS formats, along with guidance on when to use each.
Tree structure.
The tree format is one of the most popular and visually intuitive ways to represent a WBS. It looks like an organizational chart, with the main project goal at the top, branching down into phases, deliverables, sub-deliverables, and work packages. This structure facilitates easy understanding of parent-child relationships and is ideal for high-level overviews and stakeholder presentations.
Outline view.
This format presents the WBS as a simple, text-based list, utilizing indentation and a numbering system (e.g., 1.0, 1.1, 1.1.1) to illustrate hierarchy. It’s easy to build using word processors or spreadsheets and works well for project documentation. While it’s less visual than a tree structure, it offers a practical way to organize and reference tasks in detail.
Tabular format.
In this format, WBS elements are displayed in rows, often with columns for ID numbers, task names, descriptions, responsible teams, and other details. It’s beneficial when managing large amounts of data, as it enables sorting, filtering, and integration with various tools. Although the hierarchy isn’t as visually apparent as in a tree structure, it’s ideal for day-to-day project tracking.
Gantt chart.
Gantt charts combine the structure of your WBS with scheduling details. Tasks are listed vertically, with horizontal bars showing their duration, start and end dates, and dependencies. While the chart itself serves as a scheduling tool, it builds upon the WBS to provide a time-based view of the project. This format is essential for visualizing progress and aligning timelines.
Best practices when creating a work breakdown structure.
Following the steps outlined above will result in an organized, efficient WBS. While creating one work breakdown structure and using that same structure for each project could work for your business, a truly efficient WBS should follow an iterative process.
This means that after a work breakdown structure is used for the first time, it should be modified to better suit the team's needs going forward. This process should be done each time to ensure that your WBS can maintain efficiency within your business. These rules can serve as guidelines while creating your WBS to keep it optimal and up to date:
- Use the 100% rule. The work that your WBS initially represents must be 100% of the work necessary to complete the project. No unrelated work should be included in the WBS. Including all the work right from the start will ensure that each team member understands the entire process of completing the task.
- Make tasks mutually exclusive. Avoid duplicating any amount of work. Assigning a task twice or giving the same responsibility to multiple people would violate the 100% rule, resulting in confusion among team members. This could also cause issues when determining the amount of resources needed to complete a project.
- Focus on outcomes, not actions. Ensure that deliverables focus on outcomes rather than actions. For example, if you were baking a cake, a deliverable might be “frosted exterior” while actions would include “make the frosting.”
- Use the 8/80 rule. This rule is only one example of how to determine if a deliverable is small but not too small. The 8/80 rule says that a deliverable should take no less than 8 hours and no more than 80, which would be 10 days if you work full time. There are other ways of determining the correct amount of work, but if you are unsure, go with what you feel is best for your team or what has worked in the past.
- Divide into three levels. As a rule, try to include three levels of detail in your WBS. For example, in an editorial setting, this could be the first draft of a document, a second draft, and a final draft. And each of those levels would contain each deliverable that leads to it. This may vary depending on the project's complexity, but if most of your work breakdown structure (WBS) has three levels of detail, then you’re on the right track.
- Always make assignments. Each task should be assigned to a team or an individual. There should be no overlap in assignments to keep responsibilities clear.
Work breakdown structure examples.
Work breakdown structures typically resemble the graphic below:

Notice how this WBS uses each guideline to provide a clear vision of how to complete the project — in this case, baking a cake. The table breaks down tasks with no duplication, allowing them to be easily assigned to individuals or groups.
The tasks are first broken down into three sections and then divided into subtasks that can be easily managed. Any number of subtasks could be included. In this example, there are four for each deliverable. Doing so divides 100% of the work among one team to complete the project. To further illustrate this example, a budget could also be included with each task and its corresponding subtasks.
Work breakdown structure templates.
Click on the template to begin editing.
Learn to create a work breakdown structure interactive template
Benefits of a work breakdown structure.
There are numerous benefits to incorporating a work breakdown structure (WBS) into your workflow. A work breakdown structure can help you:
- Estimate the time and cost of a project and allocate resources. Having a clear idea of the resources a task will require can help you map out your project according to those boundaries.
- Establish dependencies, visualize priority objectives, and identify areas of risk. Anything that requires more time or effort, involves visible risks, or has clear objectives can be organized and accounted for with a WBS.
- Visualize project scope for easier planning and schedule development. A project scope outlines each deliverable that will comprise the final project. Having this visual aid can help teams see the bigger picture.
- Assign responsibilities with greater ease and accuracy, and clearly define roles. The allocation of roles is crucial in beginning a project. When each step is laid out with a work breakdown structure (WBS), assigning specific responsibilities is straightforward.
- Track project progress and identify milestones and control points. As each assignment is completed, communicate the information to the team so that they are ready for the next step.
- Set clear timelines and ensure that no work is duplicated or overlooked. Without designating assignments and communicating progress, it’s easy to overlook tasks or have multiple people working on the same project. A WBS keeps everyone on the same page.
Plan, prioritize, and iterate work the easy way.
Work breakdown structures can take a project from stressful to manageable. Being organized is crucial to designing an effective work breakdown structure (WBS) that promotes efficiency and collaboration.
When you’re ready to create your work breakdown structure, Workfront has the tools your business needs. Workfront provides templates to easily create and personalize your work breakdown structure (WBS), helping you at every step.
It allows you to meet the demands of the moment by streamlining project planning and execution, managing asset storage and use, and providing complete visibility into work context and status — all within the tools you know and love.
To learn more about Workfront, watch the overview video now.
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