A Work Breakdown Structure (WBS) is a project management term.
A work breakdown structure is the breakdown of the total workload and project objectives into sub-projects. In the Work Breakdown Structure, the manageable sub-projects and their objectives are recorded in a blueprint with the steps to be performed. The individual steps correspond to work packages, which, when added together, represent the overall project. By creating work packages, it is possible for different project teams to work on different project components at the same time.
Work breakdown structures are presented in hierarchical organization charts or in tabular form.