work breakdown structure (WBS) is a tool used in project management to divide a project into smaller, more manageable parts. It is a hierarchical representation of the work that needs to be done to complete a project. The WBS is often displayed in the form of a tree structure, with the project at the top level and the individual tasks and subtasks arranged in levels below. Each task in the WBS is assigned a unique ID and is defined in enough detail to allow the team to understand what needs to be done. The WBS helps to break down the project into smaller, more manageable parts, which makes it easier to plan, schedule, and control the work. A WBS helps to ensure that all of the necessary work is accounted for and that the project is completed on time and within budget.