The work breakdown structure (WBS) is a process that divides complex projects into simpler, more manageable tasks. In a WBS, larger tasks are broken down into smaller, more easily supervised and estimated chunks of work. This methodology can be applied to project management in any field. A WBS creates accountability by assigning specific, well-defined tasks to individuals who are then responsible for completion. It also helps to estimate costs, timelines, resource needs, and risks. When constructing a WBS, tasks should generally not be smaller than two weeks or larger than 80 hours of work.