In 
project management, a 
work breakdown structure (
WBS) is an exhaustive, hierarchical (from general to specific) 
tree structure of 
tasks[?] or 
deliverables[?] that need to be performed in order for a 
project to be completed.  
The purpose of a WBS is to identify terminal elements[?] (the actual items to be done in a project). Therefore, WBS serves as the basis for much of project planning. 
Work breakdown structure is a very common project managemet tool. Many United States government statements of work[?] require work breakdown structures.
How to build a WBS
Whether the WBS should be activity-oriented or deliverable-oriented is a subject of much discussion (http://www.maxwideman.com/musings/wbswar.htm). There are also various approaches to building the WBS for a project (see e.g. How to Build a Work Breakdown Structure below). Project management software, when used properly, can be very helpful in developing a WBS, although in early stages of WBS development, plain sticky notes are the best tool (especially in teams). 
An example of a work breakdown for painting a room (activity-oriented) is:
-  Prepare materials
-  Buy paint
 -  Buy a ladder
 -  Buy brushes/rollers
 -  Buy wallpaper remover
 
 -  Prepare room
-  Remove old wallpaper
 -  Remove detachable decorations
 -  Cover floor with old newspapers
 -  Cover electrical outlets/switches with tape
 -  Cover furniture with sheets
 
 -  Paint the room
 -  Clean up the room
-  Dispose or store left over paint
 -  Clean brushes/rollers
 -  Dispose of old newspapers
 -  Remove covers
 
 
The size of the WBS should generally not exceed 100-200 terminal elements (if more terminal elements seem to be required, use subprojects[?]). The WBS should be up to 3-4 levels deep. Each level should be 5-9 elements broad. These suggestions derive from the following facts: 
-  short-term memory capacity is limited to 5-9 items.
 -  having fixed time to plan a project, the more terminal elements you have, the less time there is to pay attention to any single one of them. Consequently, your estimates are less thought-through.
 -  the more terminal elements you have the more there are potential dependencies among them (see fact 2 above for consequences). 
 
Books
-  Carl L. Pritchard. Nuts and Bolts Series 1: How to Build a Work Breakdown Structure. ISBN 1890367125
 -  Project Management Institute. Project Management Institute Practice Standard for Work Breakdown Structures. ISBN 1880410818
 -  Gregory T. Haugan. Effective Work Breakdown Structures (The Project Management Essential Library Series). ISBN 1567261353
 
See also: project planning, critical path, critical chain, product breakdown structure.
 
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