The document discusses the work breakdown structure (WBS) process. The WBS is a technique where the entire project is broken down into smaller, more manageable parts or tasks. It involves project managers and staff analyzing all aspects of the project to define tasks and assign resources. There are typically multiple levels to a WBS breakdown with the work packages at the lowest level. WBS can be product-oriented, breaking down based on deliverables, or functionally-oriented, breaking down based on departments. The key benefits of a WBS include simplifying project execution, assigning responsibilities, and establishing milestones for planning and control.