The document discusses using a work breakdown structure (WBS) to plan projects. A WBS breaks a project down into smaller tasks that are easier to estimate timelines and costs for. It should be developed before scheduling and involve those performing the work. The benefits of a WBS include portraying project scope and assigning responsibilities. Once tasks are broken down, estimates can be made by considering resources and historical data. Consensual estimating, where multiple people estimate without discussion, improves accuracy.