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Glossary · Term 178

Work Breakdown Structure (WBS)

A hierarchical breakdown of project scope into manageable components or work packages. A WBS organizes the work to be delivered and can support estimating, assigning responsibility, scheduling, and cost control. It should reflect the project scope and be consistent with the firm's accounting and reporting approach.

Why it matters for owners

A clear WBS helps project managers plan labor and identify gaps between contracted work and planned tasks.

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