What is a WBS?
WBS is the achronim for Work Breakdown Structure and it is a structure that demonstrate all the project deliverables in a hierarchy form. Such structure is normally presented in the form of an organogram where the superior boxes represent the high level project deliverables (sometimes the project phases) while the lower level boxes represent the lower level deliverables or more detailed work packages.

A WBS is composed of all the results (which we call deliverables) that the project must produce. As a rule of thumb we understand that everything present in the WBS must be delivered by the project and what is not in the WBS will not be produced or delivered in the project.
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