Work Breakdown Structure (WBS) is a tree structure showing a project/product broken down from task/system level to sub-tasks/subs-system levels. It basically helps manage components at the lowest element level for cost, performance,

An example below shows a WBS for an automobile. The WBS is broken down from vehicle level into various systems such as Body Exterior, Body Interior etc. The Body Exterior is further broken down into sub-systems such as Underbody, Front Structure etc. The Front Structure is further broken down into end items such as Hood. Finally, the Hood is broken down into its components such as Hood-Inner, Hood-Outer, etc.