The document discusses organizing a soccer tournament by the Manchester United Soccer Club to raise revenue. It provides background on the club and outlines the major deliverables of the project, including venues, referees, team screening, and sponsorship. It then shows a draft work breakdown structure (WBS) with three levels of tasks for the tournament. Developing a WBS would help structure discussions and planning by defining all aspects of the project in a hierarchical framework to determine costs, time, and resources. The WBS could also be used to generate cost estimates for the tournament by assigning costs to individual tasks.