Subject :- Project Management Describe what the WBS is and why you think it\'s important to create one. You have the option to research the web, textbook etc Solution Ans:- A work breakdown structure (WBS), inproject management and systems engineering, is a deliverable-oriented decomposition of a project into smaller components. A work breakdown structure is a key project deliverable that organizes the team\'s work into manageable sections. The Project Management Body of Knowledge (PMBOK) defines the work breakdown structure as a \"deliverable oriented hierarchical decomposition of the work to be executed by the project team.\" A work breakdown structure element may be aproduct, data, service, or any combination thereof. A WBS also provides the necessary framework for detailed cost estimating and control along with providing guidance for schedule development and control. A work breakdown structure lets project managers plan their work more efficiently. A project is characterized by time-limited activities and is assigned fixed time frames and costs. When it is finished, a project must fulfill the stakeholder needs it was designed to address. The project management has to plan for the schedule, the fixed costs and the functional completeness of the project and assign responsibilities. The WBS helps make this planning consistent and provides for effective project execution. Importance;- Tasks The main purpose of a WBS is to reduce complicated activities to a collection of tasks. This is important for the project manager because she can oversee the tasks more effectively than the complex activities. Tasks must be measurable and independent, with clearly defined limits. All the project work must be included in one of the tasks and the tasks must not include any non- project work. Costs Because the WBS tasks are measurable, the project management can assign specific costs to each task. The WBS lets project managers distribute the project budget into defined packages linked to the tasks and check to make sure that the task costs in total don\'t exceed the total project cost. Schedule The WBS is important for tracking progress in the project schedule. Because the WBS tasks have clearly defined limits, the project management can determine how advanced the project is by checking which of the tasks are finished. Even within each task, the project management can check for percent completion because each task is measurable..