This recommended practice (RP) describes the purpose, development, and management of a work breakdown structure (WBS). This RP provides guidance regarding the use of a WBS on projects and demonstrates typical examples for a WBS. Additional project coding structures (e.g. organizational breakdown structures, risk breakdown structures) are covered in other recommended practices.

This recommended practice is intended to provide guidelines (i.e., not a standard) for development of a work breakdown structure based on the decomposition of the scope of the project statement of work (SOW). The intent of the RP is to document what most practitioners would consider to be good practices that can be relied upon and considered for use. The intended audience is project team members including project managers, project controls professionals, and earned value practitioners who develop and use the work breakdown structure as a part of the project planning process. This RP applies to owner/operator firms as well as to contractor firms.

At times, a program or portfolio WBS may contain additional hierarchical levels to indicate the relationship of projects within the program or portfolio.