Work Breakdown Structure (WBS)
EVM Terms
Reviewed by forProject Technology - updated Sep 2026
Quick definition: The Work Breakdown Structure (WBS) is a product-oriented, hierarchical breakdown of all the work to be performed on a project, organizing hardware, software, services, and other deliverables into a single unifying structure.
The WBS decomposes the total scope of a contract or project into progressively smaller, definable pieces of work and deliverables. It serves as the common framework used for planning, budgeting, scheduling, work authorization, tracking, and performance reporting across the entire project.
Why it matters
Because so many other EVM elements -- control accounts, work packages, budgets, schedules -- are built directly on top of it, an incomplete or poorly structured WBS creates problems throughout the whole management system. Getting the WBS right early is one of the most important steps in setting up a project for good EVM control.
Also known as
N/A
Used in
Control Account and Work Package structuring; Contract Work Breakdown Structure
See also
FAQ
Is the WBS organized by department or by product?
By product -- it's organized around the hardware, software, services, and deliverables of the project, not the organization performing the work.
What is the WBS used for beyond planning?
It also serves as the common framework for budgeting, scheduling, work authorization, tracking, and performance reporting.
Definition maintained by forProject Technology.
© 2026 forProject Technology, Inc.
© 2026 forProject Technology, Inc.
