CIMA E2 Syllabus C. Managing projects - Work Breakdown Structure - Notes ^{2 / 16}

A Work Breakdown Structure(WBS) is a hierarchical view of the way a project is structured, identifying progressively detailed task elements. Its purpose is to divide the work to be carried out into manageable pieces.

The hierarchical breakdown for WBS includes:

1. Project

2. Major deliverables

3. Sub-deliverables

4. Lowest sub-deliverables

5. Cost account-grouping of work packages

6. Work packages and Statements of work - These are used to specify the work to be done for each activity and also who will carry it out.

7. Product breakdown structures - These are used to identify the product purchases required for each activity.

8. Cost breakdown structures - These are used to cost each element of the project and to generate the project’s financial plan.

For example, a nuclear feasibility study project will include technical factors and political factors as the major deliverable.

The deliverables of technical factors would be reactor design as a sub deliverable followed by designing waste disposal strategy as the lowest sub-deliverable.

The deliverables of political factors would be assessing government reaction as a sub deliverable followed by assessing response from environmentalists as the lowest subdeliverable.