Project management plays an important role in the success of a project. For good management, work breakdown structure (wbs) is the key activity. Dividing the activities of a project into a number of subtasks and making it simple to solve is defined as a work breakdown structure. In wbs, tasks are decomposed hierarchically into subtasks. Say no to plagiarism. Get a tailor-made essay on “Why Violent Video Games Should Not Be Banned”? Get the original essayThe project manager is responsible for developing a work breakdown structure. The project manager divides the project into high-level tasks or categories, which leads to a subdivision of these high-level tasks. The work breakdown structure is developed by finding the main function of this project as high-level tasks and dividing them into sub-functions as needed. In the process of breaking functions, one main function may have 10 sub-functions and another main function may have 20 sub-functions. There are no predefined rules on how project categorization or division should be done. In WBS, the deliverable can be a thing, a service or an activity. WBS primarily focuses on deliverables rather than methods. wbs helps the project team to remove unwanted elements to achieve the goal. The WBS can be displayed in many forms such as a tree, lists, tables and plans. It depends on the perception of the project team. The work breakdown structure has many benefits, including organizing a project. Estimating time and budget can be done using a work breakdown structure. An estimated budget is mentioned for each main function at the top of WBS. Likewise, tasks are scheduled to complete the project on time. As project work begins, each task is tracked for budget and time required to complete it. Erroneous estimates are recorded to improve the WBS by considering the problems of the last projects. The WBS also helps identify potential risks. If the structure has a primary function and it is not defined correctly, then it should be recorded in the project log and reviewed during execution. WBS helps in accurately assigning responsibilities at project time. This leads to balancing the workload between teammates. Thus, there will be no conflict or inequality between team members. WBS describes the project scope in a simple way. so that stakeholders can understand the internal structure of the project. WBS helps indicate milestones and checkpoints. 100% Rule: This rule states that the work breakdown structure includes 100% of tasks to achieve the project goal and scope. This rule is executed at all levels of the hierarchy. It applies to the quantity of tasks performed per activity. Mutually exclusive elements: There should be no overlap in scope for each element of the WBS, otherwise it would lead to the creation of ambiguity. Ambiguity will lead to duplicate deliverables and also poor budget estimation. Plan results, not actions: The WBS should focus on deliverables rather than activities. It should be a results-oriented WBS. this rule.This leads to the removal of unwanted elements from the project.Level of details: The first is the "8 hour rule" which explains that the lowest level of activities should take no more than 80 hours. The second rule of thumb explains that no activity should take.